QUERIES
Dear sir,

is labour cess is exempted in SEZ in gujarat....?

As per Section 21 of SEZ Act, all State taxes, fees cess etc are exempted.

In Karnataka, the state government has exempted the Labour Cess (Refer attachment Page 12 Point d)

Further as per Rule 5 (5) of Chapter II of SEZ Rules 2006 regarding procedure for establishment of SEZ, the State Government also has been directed to endeavor that the following are made available in the State for the proposed SEZ units and developer before recommending any proposal for SEZ to Government of India for approval:



a) exemption from the State and local taxes, levies and duties, including stamp duty, and taxes levied by local bodies on goods required for authorized operations by a unit or developer, and the goods sold by a unit in the domestic tariff area except the goods procured from domestic tariff area and sold as it is;



In view of the above, there should be exemption for payment of Labour Cess in SEZ in Gujarat also. We need the details of the same.

9th September 2011 From India, Ahmadabad

PARTICIPATING IN DISCUSSION:
Timeer
Sez Process Manager

Establishments in SEZs are not exempted from BOCW Cess. State Government has no power to exempt. Only the Central Government can grant exemption under section 6 of the BOCW Welfare Cess Act, 1996
jpratap
30th January 2012 From India, Chandigarh
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