GST officials can initiate action under GST Acts against SEZ unit: Gujarat High Court

RHC Global Exports Private Limited Vs Union of India (Gujarat High Court)

A Special Economic Zone (or SEZ) is a specially marked territory or enclave within the territorial boundaries of a country that has more liberal economic laws than the rest of the country. An SEZ is an enclave within that country that is typically duty-free and has different business and commercial laws chiefly to encourage investment and create employment and embolden exports earning valuable forex. Apart from generating employment opportunities and promoting investment, SEZs are created also to better administer these areas, thereby increasing the ease of doing business as well. A few examples of successful SEZs in India are

• SEEPZ Special Economic Zone (Mumbai),
• Kandla SEZ

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