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The text below is these clauses of the section as served by the CBIC tax information portal on 12 August 2021, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Clause 2(20), verbatim (show)
(20) "Special Economic Zone developer" shall have the same meaning as assigned to it in clause ( g ) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause ( d ) and a Co-Developer as defined in clause ( f ) of section 2 of the said Act;
2(20)Special Economic Zone developer
"Special Economic Zone developer" shall have the same meaning as assigned to it in clause ( g ) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause ( d ) and a Co-Developer as defined in clause ( f ) of section 2 of the said Act;Section 2(20)
Section 2(g) of the Special Economic Zones Act, 2005 supplies the developer meaning. The definition also includes an Authority under section 2(d) and a Co-Developer under section 2(f) of that Act.
Questions to answer on the file3 questions
See also
- Section 2 of the CGST Act, 2017: definitions
References
- Central Board of Indirect Taxes and Customs. "Section 2. Special Economic Zone developer". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.
External links
- IGST Act, 2017, Section 2 on the CBIC tax information portal