Section - 2(20), Special Economic Zone developer defined under (IGST Act, 2017)

Section - 2(20), Special Economic Zone developer defined under (IGST Act, 2017)

Goods & Services Tax

Definitions of “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 (28 of 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;