Exemption from State taxes, duties and cess

(1) The following shall be exempt from payment of any tax, duty, fees, cess or any other levies under any State law namely; - (a) any goods exported out of or imported into the Zone; (b) inter Unit transactions of goods within the Zone; (c) goods from the Zone sent for value addition to the Domestic tariff area and returned to the Zone thereafter; and (d) services that provide value addition to a product within the Zone. (2) All transactions and transfers of immovable property or documents related thereto within the Zone shall be exempt from stamp duty.