"6. Power to exempt.-Notwithstanding anything contained in this Act, the Central Government
may, by notification in the Official Gazette, exempt any employer or class of employers in a State
from the payment of cess payable under this Act where such cess is already levied and payable
under any corresponding law in force in that State."
So far, no exemption from 1% labour cess to SEZ units have been notified by the Central Government.
15th December 2018 From India, Chandigarh