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the_gujarat_special_economic_zone_act,_2004.pdf.txt
GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004
(GUJARAT ACT NO. 11 OF 2004)
(As modified up to the 31st December, 2024.)
[2024]
[Price : `. 20]
GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004
(GUJARAT ACT NO. 11 OF 2004)
(As modified up to the 31st December, 2024.)
[2024]
[Price : `. 20]
G.C.P.G.-H-135-06-2024-DTP-2
©
GOVERNMENT CENTRAL PRESS, GANDHINAGAR.
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. i
THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004
CONTENTS.
PREAMBLE.
Sections. Page No.
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement. 1
2. Definitions. 1
CHAPTER II
ESTABLISHMENT OF SPECIAL ECONOMIC ZONE
3. Establishment of Zone and appointment of Developer.
CHAPTER III
SPECIAL ECONOMIC ZONE DEVELOPMENT AUTHORITY
4. Constitution of Special Economic Zone Development
Authority.
3
5. Headquarters and meeting of Authority. 4
6. Functions and powers of Authority. 4
7. Officers and employees of Authority. 5
CHAPTER IV
APPROVAL COMMITTEE
8. Approval Committee. 6
9. Functions of Approval Committee. 6
10. Single window clearance. 7
CHAPTER V
SPECIAL ECONOMIC ZONE DEVELOPMENT COMMITTEE
11. Zone to be industrial township. 7
12. Special Economic Zone Development Committee. 7
13. Functions of Development Committee. 7
THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [2004 : Guj.11
Sections. Page No.
CHAPTER VI
INFRASTRUCTURE FACILITIES
9
14. Infrastructure facilities and services. 9
15. Supply electricity and exemption from duty. 10
16. Water, road, gas and other facilities.
CHAPTER VII
LABOUR
17. Delegation of powers of Labour Commissioner to
Development Commissioner.
10
18. Amendment of certain Acts. 10
19. Consolidated return under various laws. 11
20. Application of Chapter V-D of XIV of 1947 to Zone. 11
CHAPTER VIII
FISCAL BENEFITS
21. State taxes and levies. 11
CHAPTER IX
MISCELLANEOUS
22. Overriding effect of Act. 12
23. Protection of action taken in good faith. 12
24. Members and employees to be public servants. 13
25. Power of State Government to make rules. 13
26. Power of Authority to make regulations. 13
27. Power to remove difficulties. 13
28. Repeal and savings. 13
SCHEDULE I 14
SCHEDULE II 15
_____________
1 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
GUJARAT ACT NO. 11 OF 2004
[THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004.]
[30th March, 2004.]
Amended by Guj. 24 of 2007.
AN ACT
to provide for the operation, maintenance, management and administration of a
Special Economic Zone in the State of Gujarat and to constitute an Authority and
for matters connected therewith or incidental thereto.
It is hereby enacted in the Fifty-fifth Year of the Republic of India as
follows:-
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Gujarat Special Economic Zone Act,
2004.
Short title, extent
and
commencement.
(2) It extends to the whole of the State of Gujarat.
(3) This section shall be deemed to have come into force on the
10th February, 2004 and the remaining provisions shall come into force on
such date as the State Government may, by notification in Official Gazette,
appoint.
2. In this Act, unless the context otherwise requires,- Definitions.
(a) "amenities" means all basic and essential services including roads,
water supply, street lighting, power supply, sewerage, drainage, collection,
treatment and disposal of industrial and township wastes, public health,
education, transport, fire fighting services, public parks, clubs, markets,
shops and outlets and such other facilities or services as the State
Government may, by notification in the Official Gazette, specify;
(b) "Authority" means the Special Economic Zone Development
Authority constituted under section 4;
2[(bb)“Central Act” means the Special Economic Zones Act, 2005;
(c) “Co-Developer” means a person who was has been granted a
letter of approval by the Central Government under sub-section (12) of
section 3 of the Central Act and includes the existing Co-Developer;
(cc) “demarcated area” means an area exclusively for trading or
warehousing purposes demarcated as such under section 6 of the Central
Act;
1. For Statement of Objects and Reasons, see Gujarat Government Gazette,
Extraordinary, Part-V, dated the 17th February, 2004, Page No. 2-19 of 2-21.
* This Act was assented by the President on the 29th March, 2004.
2. These clauses were substituted for the clauses (c) and (d) by Guj. 24 of 2007,
s.2(1).
2 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
(d) “Developer” means a person who has been granted a letter of
approval by the Central Government under sub-section (10) of section 3 of
the Central Act and includes the Co-Developer and the existing Developer;
(e) "Development Commissioner" means an officer appointed by
the Government of India for the Zone to perform the functions of the
Development Commissioner under this Act;
(f) "Development Committee" means the Special Economic Zone
Development Committee constituted under section 12;
(g) "Domestic Tariff Area" means an area within India outside the
Zone area;
(h) "infrastructure facilities" means industrial, commercial or any
other facility for development and operation of the Zone and includes any
other facilities and amenities as may be notified by the State Government;
(i) "operator" means a person engaged by the Developer for
providing infrastructure facilities, amenities and services in the Zone;
1[(ii) “peripheral area” means an area surrounding the Special
Economic Zone as the State Government may, by notification in the
Official Gazette, declare;]
(j) "prescribed" means prescribed by rules;
(k) "processing area" means the area within the Zone approved by
the Customs Authorities;
(l) “regulations” means the regulations made under this Act;
(m) "rules" means the rules made under this Act;
(n) "Special Economic Zone" or "Zone" means the area declared by
the Government of India as the Special Economic Zone;
(o) "Unit" means a unit or enterprise in whole or part which is
carrying on its business in the Zone and approved as such by the Unit
Approval Committee;
(p) “2[*]Approval Committee" means the committee constituted
under section 8.
1. Clause (ii) was inserted by Guj. 24 of 2007, s.2(2).
2. The word “Unit” was deleted, ibid., s.2(3).
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 3
CHAPTER II
ESTABLISHMENT OF SPECIAL ECONOMIC ZONE
3. (1) Any person desirous of establishing the Special Economic
Zone shall make an application in such form containing such particulars
and documents and accompanied by such fees as may be prescribed, to the
State Government.
Establishment of
Zone and
appointment of
Developer.
(2) The State Government shall scrutinize the application received
under sub-section (1) and recommend the same, with modification, if any,
to the Government of India for its approval and declaration of the area to
be the Special Economic Zone and appointment of the Developer for such
Zone.
CHAPTER III
SPECIAL ECONOMIC ZONE DEVELOPMENT AUTHORITY
4. ( 1 ) There shall be an Authority to be called the Special Economic
Zone Development Authority for the purposes of this Act.
(2) The Authority shall be a body corporate with perpetual
succession and common seal and may sue or be sued in its corporate name.
(3) (a) The Authority shall consist of the Chairperson and other
members as follows, namely:-
Constitution of
Special Economic
Zone Development
Authority.
(i) the Chief Secretary to the Government of Gujarat, ex-
officio who shall be the Chairperson;
(ii) the Secretary to the Government of Gujarat, Industries and
Mines Department, ex-officio;
(iii) the Secretary to the Government of Gujarat, Energy and
Petrochemicals Department, ex-officio;
(iv) the Secretary to the Government of Gujarat, Finance
Department, ex-officio;
(v) the Secretary to the Government of Gujarat, Narmada,
Water Resources, Water Supply and Kalpsar Department, ex-officio;
(vi) the Secretary to the Government of Gujarat, Forest and
Environment Department, ex-officio;
(vii) the Secretary to the Government of Gujarat, Labour and
Employment Department, ex-officio;
(viii) the Secretary to the Government of Gujarat, Urban
Development and Urban Housing Department, ex-officio;
1. Clause (ii) was inserted by Guj. 24 of 2007, s.2(2).
2. The word “Unit” was deleted, ibid., s.2(3).
4 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
(ix) the Secretary to the Government of Gujarat, Revenue
Department, ex-officio;
(x) the Industries Commissioner, Gujarat State, ex-officio;
(xi) the Development Commissioner, Special Economic Zone,
ex-officio;
(xii) Member-Secretary of the Authority.
(b) The Authority may co-opt such other members, as it may consider
necessary for efficient discharge of its functions.
(c) The Authority may invite, whenever necessary, the developer or
his representative in a meeting of the Authority.
Explanation.- For the purpose of sub-section (3), the term
"Secretary" includes the Principal Secretary or Additional Chief Secretary
of the Department.
Headquarters
and meeting of
Authority.
5. (1) The headquarters of the Authority shall be at Gandhinagar or at
such other place as the State Government may, by notification in the
Official Gazette, specify;
(2) The Authority shall meet at such times and places and shall
observe such rules of procedure in regard to the transactions of its business
at its meetings as may be provided by the regulations;
(3) No act or proceedings of the Authority shall be invalid by reason
of the existence of any vacancy thereto or defect in the constitution thereof.
Functions and
powers of
Authority.
6. (1) The functions of the Authority shall be to secure planned
development of the Special Economic Zone in the State and it shall be
primarily responsible for the promotion, development and functioning of
the Zones in the State.
(2) For the purpose of development of the Zone, the Authority shall
have following powers and perform the following functions, namely:-
(a) to recommend the name of Developer to the State
Government in the manner as may be prescribed, for a part or whole of
infrastructure facilities and amenities of the Zone, notwithstanding
anything contained in the Gujarat Infrastructure Development Act, 1999; Guj. 11 of 1999.
(b) to prepare the guidelines for the development of the Zone
1[and for peripheral area] with regard to land usage, floor space level,
environmental provisions, safety measures and such other matters as may
be directed by the State Government;
(c) to prepare techno-economic feasibility report or a detailed
project report as may be required for the development of the Zone when
the Zone is to be established by the State Government or the Corporation
owned and controlled by the State Government;
(d) to acquire land in the Zone, by consent agreement or through
proceedings under the Land Acquisition Act, 1894 for the purposes of this
Act;
1 of 1894.
(e) to approve allocation of the Government land in the Zone in
the manner as may be prescribed;
1. These words were inserted by Guj. 24 of 2007, s.3(1).
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 5
(f) to enter into joint venture arrangement for development of
different components or activity of the project of the Zone when the Zone
is to be established by the State Government or the Corporation owned and
controlled by the State Government;
(g) to co-ordinate with the departments of the State Government
and the Central Government and ensure timely implementation of projects
and plans of the Zone;
(h) to perform such other functions as may be assigned by the
Government of India for development of the Zone;
(i) to perform such other functions as may be assigned by the
State Government.
(3) Without prejudice to the provisions of sub-sections (1) and (2), the
Authority shall exercise the following powers and perform following
functions, namely:-
(a) to ensure the compliance of the approved master plan and
may approve any modification in the plan if required by the Developer and
provide the guiding principles for town planning and urban development
standards to be implemented by the Developer;
(b) to nominate member in the Special Economic Zone
Development Board,
1[Approval Committee], Development Committee and
other committees as may be required;
(c) to oversee the activities and compliance of functions of
1[Approval committee] and Development Committee of respective Zone
and to provide guidance;
(d) to constitute such other committees as may be necessary to
perform any specific function of the Zone.
(4) The Authority may, by general or special order, delegate such of
its powers and functions, on such conditions as may be specified in the
order, to the Development Commissioner or to the Development
Committee of the Zone.
7. (1) The Authority may appoint Member-Secretary and such other
officers and employees as it considers necessary for the performance of its
functions.
Officers and
employees of
Authority.
(2) The Member-Secretary, officers and employees appointed under
sub-section (1) shall be governed by such terms and conditions of service
as may be determined by the regulations.
(3) The Member-Secretary, officers and employees shall exercise
such powers and perform such duties as may assigned to them by the
Authority.
1. These words were substituted for the words “Unit Approval Committee” by
Guj. 24 of 2007, s.3(2).
6 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
CHAPTER IV
1[APPROVAL COMMITTEE]
1[Approval
Committee.]
8. (1) In addition to the members of the 1[Approval Committee]
constituted by the Government of India for the Zone, there shall be
following members to the Committee, namely:-
(i) an officer from the Industries and Mines Department
nominated to the office of the Development Commissioner;
(ii) an officer from the Forests and Environment Department
nominated to the office of the Development Commissioner;
(iii) an officer from the Energy and Petrochemicals
Department nominated to the office of the Development Commissioner;
(iv) an officer from the Labour and Employment Department
nominated to the office of the Development Commissioner.
(2) The Chairperson of the Committee may invite an expert or an
officer from any department of the State Government as an invitee to
represent the Government Departments not represented in the said
Committee.
Functions of
1[Approval
Committee.]
9. (1) In addition to the functions entrusted by the Government of
India, the 1[Approval Committee] shall grant necessary local and State
level clearances, approvals, licences or, as the case may be, registrations
under the State Acts for setting up a Unit within the Zone in such manner
as may be prescribed by the regulations, namely:-
(i) registration of Unit and grant licence for starting, running
and operating of the Unit, under any of the State Acts;
(ii) site clearance under the Factories Act, 1948 on behalf of
Inspectorate of Factories and Boilers;
63 of 1948.
(iii) approve the plan for establishment of Factory under the
Factories Act, 1948;
63 of 1948.
(iv) registration of boilers on behalf of the Chief Inspector of
Boilers;
(v) to resolve disputes of commercial nature between the
agencies providing services and the consumers in the manner as may be
prescribed by the regulations;
(vi) to resolve any dispute between the Unit and the
Developer regarding infrastructural facilities and amenities and services in
the manner as may be prescribed by the regulations and the decision of the
1[Approval committee] thereon shall be final;
(vii) any other approval or clearance which may be authorised
by the State Government by general or special order for the purposes of
this Act.
(2) The 1[Approval committee] shall supervise and monitor,
clearances, approvals, licences or registrations granted by it and may take
appropriate action under the relevant applicable laws for breach of or non-
compliance of any terms and conditions of any such clearance, approval,
licence or registration.
(3) The 1[Approval committee] may appoint any agency to supervise
and monitor the clearances, approvals, licences or registrations granted by
it and may call for any information required to supervise and monitor such
clearances, approvals, licences or registrations.
1. These words were substituted for the words “Unit Approval Committee” by
Guj. 24 of 2007, s.4.
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 7
10. Notwithstanding anything contained in any other law, the State
Government may, -
Single window
clearance.
(i) prescribe a common application form for approval,
clearance, licence, registration and no objection certificate under one or
more laws;
(ii) authorise the Development Commissioner to exercise such
of the powers of the State Government or a body subordinate to the
Government as may be specified by general or special order;
(iii) prescribe a single return for reporting under two or more
laws;
(iv) authorise an officer or agency for monitoring the
compliance of the laws applicable in the Zone.
CHAPTER V
SPECIAL ECONOMIC ZONE DEVELOPMENT COMMITTEE
11. (1) Every Zone, having regard to the municipal services proposed
to be provided in the area of the Zone and such other factors, shall be
deemed to be an industrial township area under the proviso to clause (1) of
article 243Q of the Constitution of India.
Zone to be
industrial
township.
(2) Notwithstanding anything contained in any other law for the time
being in force, the area of Zone shall cease to be under the jurisdiction of
any municipal corporation, municipal council, nagar panchayat or gram
panchayat or the notified area constituted under the State laws.
12. (1) There shall be a Special Economic Zone Development
Committee consist of the following members, namely:-
Special Economic
Zone Development
Committee.
(i) Developer or his nominee;
(ii) Development Commissioner of the Zone or his nominee;
(iii) Nominee of the State Government.
(2) The Developer or his nominee shall be the Chairperson of the
Development Committee.
(3) The Development Committee may invite representatives of Units,
residents, service providers and other interested persons in the meeting of
the Committee.
(4) The Development Committee shall meet at such place and
observe such rules of procedure for transaction of its business at the
meeting as it may deem fit.
13. The Development Committee shall perform the following
functions in the manner as may be prescribed by the regulations, namely:-
Functions of
Development
Committee.
(1) (a) Prepare a plan for the development of the Zone in conformity
with the guidelines prepared by the Authority and to demarcate and
develop sites for industrial, commercial, residential and for other purposes
according to the plan;
(b) provide infrastructure facilities and amenities;
(c) allocate and transfer, either by way of 1[**] lease or otherwise,
plots of land for industrial, commercial, residential or other purposes;
(d) regulate the construction of buildings.
1. The words “sale or” were deleted by Guj. 24 of 2007, s.5.
8 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
(2) Erection of substantial boundary marks defining the limits of or
any alteration in limits of the Zone.
(3) Ensuring that the Units and the residents have access to the
following basic and essential infrastructure facilities and amenities,
namely:-
(i) public streets, bridges, sub-ways, culverts, causeways and the like;
(ii) public transportation facilities;
(iii) power supply,
(iv) water supply;
(v) adequate drains, drainage facilities and public latrines, water-
closets, urinals and similar conveniences;
(vi) collection and treatment of sewerage;
(vii) collection, treatment and disposal of industrial and township
solid waste;
(viii) lighting of public streets, municipal markets and other
public buildings;
(ix) maintanance of public monuments, open spaces and other
public property.
(4) Ensuring that the Units and the residents have access to the
following social infrastructure facilities and services in accordance with
the growth of the Zone and requirements of the Units and the residents,
namely:-
(i) public hospitals and dispensaries;
(ii) ambulance service;
(iii) places for the disposal of the dead and disposing of
unclaimed dead bodies;
(iv) public markets, slaughter houses;
(v) schools for primary, secondary and higher education;
(vi) maternity and infant welfare houses and centres;
(vii) public parks, gardens, playgrounds and recreational
facilities;
(viii) police stations;
(ix) maintaining a fire-brigade equipped with suitable appliances
for the extinction of fires and the protection of life and property against
fire;
(x) any other social services.
(5) Reclamation of unhealthy localities, the removal of noxious
vegetation and the abatement of all nuisances.
(6) Registration of marriages and births and deaths under the
provisions of the Bombay Registration of Marriages Act, 1953 and the
Registration of Birth and Deaths Act, 1969.
Bom. V of 1954.
18 of 1969.
(7) Conducting public vaccinations in accordance with the provisions
of the Bombay District Vaccination Act, 1892.
Bom. 1 of 1892.
(8) Prevention and checking the spread of dangerous diseases.
(9) Removal of unauthorised construction and encroachments.
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 9
(10) Removal of obstructions and projections in or upon streets,
bridges and other public places.
(11) Naming or numbering of streets and of public places and the
numbering of premises.
(12) Determine the charges for infrastructural facilities, amenities
and services provided by the Developer.
(13) Monitoring town planning standards set by the Development
Authority.
(14) Such other functions as may be assigned by the Authority.
CHAPTER VI
INFRASTRUCTURE FACILITIES
14. (1) It shall be the responsibility of the Developer of the Zone to
develop, construct, install, operate, manage and maintain any or all of the
following infrastructure facilities, amenities and services for the purposes
of providing services in the Zone, namely:-
Infrastructure
facilities and
services.
(i) generation and supply of electricity;
(ii) water extraction, treatment, transmission and distribution;
(iii) waste water treatment and solid waste management;
(iv) provision of minor port and related services;
(v) provision of roads and bridges;
(vi) provision for gas distribution network;
(vii) provision for communication and data network transmission; and
(viii) any other services as may be prescribed by the regulations.
(2) Subject to the regulations, the Developer may levy user charges or
fees as may be approved by the Development Committee for providing
infrastructural facilities, amenities and services referred to in sub-section
(1) in such manner as may be prescribed by the regulations.
(3) For the provision of the products or services of infrastructure
under this Act, the relevant Acts, guidelines, rules and regulations
prevalent in India shall be applicable for quality of the product or service
and safety requirements.
Guj. 24 of 2003.
15. 1[(1) Any person generating electricity in the Zone, may supply
electricity to the Gujarat Urja Vikas Nigam Ltd. or Distribution Licensees after
obtaining approval from the Gujarat Electricity Regulatory Commission
constituted under the Gujarat Electricity Industry (Reorganisation and
Regulation) Act, 2003, and upon the terms and conditions agreed to by the
said person and the purchaser.]
Supply of
electricity and
exemption from
duty.
1. Sub-section (1) was substituted by Guj. 24 of 2007, s.6(1).
10 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
(2) The Unit located in the processing area of the Zone 1[or in the
demarcated area] shall be exempted from the electricity duty under the
Bombay Electricity Duty Act, 1958, for a period of ten years from the date
of production in the case of manufacturing Unit and from the date of
supply of services in case of service Unit.
Bom. 40 of 1958.
Water, road,
gas and other
facilities.
16. ( 1 ) The Developer or his agent may set up systems and facilities
for extraction, treatment, transmission and distribution of water within the
Zone in conformity with applicable service standards.
(2) The Developer or his agent may set up systems and facilities
for waste water and solid waste management and treatment in the Zone in
conformity with applicable service standards.
(3) The Developer or his agent may develop, operate and
maintain the road network, bridges, transportation services and any
transportation system within the Zone and to levy toll or fee as may be
approved by the Development Committee for providing such facility, in
such manner as may be prescribed by the regulations.
(4) (a) Subject to the policy laid down by the Government
regarding ports, the Developer or his agent may develope, operate and
maintain a minor port within the Zone, for landing of goods for use in the
Zone and for the shipping of goods from the Zone.
(b) The Developer or his agent shall manage for landing of
other cargoes (not meant for the Zone) as per the terms and conditions
prescribed by regulations by the Gujarat Maritime Board.
(c) The Developer or his agent may fix and collect tariff from
the vessels entering in the minor port within the Zone and on the goods
landed and shipped at the port in accordance with the directions of the
Gujarat Maritime Board.
(5) The Developer or his agent may set up gas distribution
system in the Zone.
CHAPTER VII
LABOUR
Delegation of
powers of Labour
Commissioner to
Development
Commissioner.
17. (1) Notwithstanding anything contained in the Acts specified in
Schedule I, the powers, duties and functions conferred on Commissioner of
Labour or any officer under those Acts shall be exercised by the
Development Commissioner or any officer authorised by him in this
behalf.
(2) The State Government may, as and when considered necessary,
by notification in the Official Gazette, amend Schedule I and thereupon
Schedule I shall be deemed to have been amended accordingly:
Provided that when Schedule I is to be amended by adding an Act
made by the Parliament, such amendment shall be made with the prior
approval of the Government of India.
Amendment of
certain Acts.
18. Each of the Acts specified in the second column of the Schedule
II shall be amended in the manner and to the extent specified against it in
the third column thereof.
1. These words were inserted by Guj. 24 of 2007, s.6(2).
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 11
19. The units in the Zone shall furnish the consolidated annual report
in the prescribed form to the Development Commissioner instead of
periodical returns under the following Acts, namely:-
Consolidated
return under
various laws.
8 of 1923. (i) The Workmen's Compensation Act, 1923;
4 of 1936. (ii) The Payment of Wages Act, 1936;
63 of 1948. (iii) The Factories Act, 1948;
11 of 1948. (iv) The Minimum Wages Act, 1948;
53 of 1961. (v) The Maternity Benefit Act, 1961;
21 of 1965. (vi) The Payment of Bonus Act, 1965;
37 of 1970. (vii) The Contract Labour (Regulation and Abolition) Act, 1970;
and
(viii) such other Acts as the State Government may, by notification
in the Official Gazette, specify:
Provided that when any other Act made by the Parliament is to be
specified by the State Government, it shall be specified with prior approval
of the Government of India.
XIV of 1947. 20. The provisions of Chapter V-D of the Industrial Disputes Act,
1947 shall apply to the industrial establishments set up in the Zone.
Application of
Chapter V-D of
XIV of 1947 to
Zone.
CHAPTER VIII
FISCAL BENEFITS
21. (1) 1[Subject to the provisions of sub-section (1A), all sales and
transactions within the processing area of the Zone or in the demarcated
area or between the units in the processing area and the demarcated area]
shall be exempt from all taxes, cess, duties, fees or any other levies under
any State law to the extent specified below:
State taxes and
levies.
(a) Stamp duty and registration fees payable on transfer of land
meant for approved Units in the 2[processing area of the Zone or in the
demarcated area].
1. These words, figures, letters and brackets were substituted for the words “All
sales and transactions within the processing area of the Zone” by Guj. 24 of
2007, s.7(1)(a).
2. These words were substituted for the word “Zone”, ibid., s.7(1)(b).
12 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
(b) Levy of Stamp duty and registration fees on loan agreements,
credit deeds and mortgages executed by the Unit, industry or establishment
set up in the processing area of the Zone 1[or in the demarcated area].
(c) 2[Tax on sales or purchases of goods other than the goods
specified in Schedule III of the Gujarat Value Added Tax Act, 2003],
Luxury Tax, Entertainment Tax and other taxes and cess payable on sales
and transactions.
Guj. 1 of 2005.
3[(1A) The benefits of exemptions under sub-section (1) shall be
available to the Unit or a person on the sales and transactions of goods
which have been actually and physically involved in the movement of
goods.]
(2) Inputs (goods and services) made to 4[the Units in the processing
area of the Zone or in the demarcated area] from Domestic Tariff Area
shall be exempted from 5[tax on sales or purchases of goods other than the
goods specified in Schedule III of the Gujarat Value Added Tax Act, 2003]
and other taxes under the State laws.
Guj. 1 of 2005.
(3) The Developer shall also be entitled to the benefits of exemption
provided in sub-sections (1) and (2) for the entire Zone.
CHAPTER IX
MISCELLANEOUS
Overriding effect
of Act.
22. The provisions of this Act shall have effect notwithstanding
anything contained in any other law for the time being in force.
Protection of
action taken in
good faith.
23. No suit, prosecution or other legal proceeding shall lie against any
person for anything which is done in good faith or intended to be done
under this Act or any rules or regulations made thereunder.
Members and
employees to be
public servants.
24. Every member of the Authority, the Development Commissioner
and every officer and employee of the Authority shall, when acting or
purporting to act in pursuance of the provisions of this Act, or of any rule
or regulation made thereunder, be deemed to be a public servant within the
meaning of section 21 of the Indian Penal Code.
45 of 1860.
1. These words were inserted by Guj. 24 of 2007, s.7(1)(c).
2. These words were substituted for the words “Sales Tax, Purchase Tax,
Motar Spirit Tax”, ibid., s.7(1)(d).
3. Sub-section (1A) was inserted, ibid., s.7(2).
4. These words were substituted for the words “Zone Units”, ibid., s7(3)(a).
5. These words were substituted for the word, “sales tax”, ibid., s.7(3)(b).
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 13
25. (1) The State Government may, by notification in the Official
Gazette, make rules for carrying out the purposes of this Act.
Power of State
Government to
make rules.
(2) In particular and without prejudice to the generality of the
foregoing power, such rules may be made to provide for all or any of the
matters expressly required or allowed by this Act to be prescribed by rules.
(3) All rules made under this section, shall be laid for not less
than thirty days before the State Legislature as soon as possible after they
are made and shall be subject to the rescission by the State Legislature or
to such modification as the State Legislature may make during the session
in which they are so laid or the session immediately following.
(4) Any rescission or modification so made by the State
Legislature shall be published in the Official Gazette, and shall thereupon
take effect.
26. The Authority may, with the previous approval of the State
Government, by notification in the Official Gazette, make regulations not
inconsistent with this Act and the rules made thereunder, for enabling it to
perform its functions under this Act.
Power of Authority
to make
regulations.
27. (1) If any difficulty arises in giving effect to the provisions of this
Act, the State Government may, by order published in the Official Gazette,
make such provisions not inconsistent with the provisions of this Act, as
may appear to be necessary for removing the difficulty:
Power to remove
difficulties.
Provided that no such order shall be made after the expiry of three
years from the commencement of this Act.
(2) Every order made under sub-section (1) shall be laid, as soon
as may be, after it is made, before the State Legislature.
Guj. Ord. 1 of
2004.
28. (1) The Gujarat Special Economic Zone Ordinance, 2004, is
hereby repealed.
Repeal and
savings.
(2) Notwithstanding such repeal, anything done or any action
taken under the said Ordinance shall be deemed to have been done or
taken under this Act.
14 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
SCHEDULE I
(See section 17)
Sr. No. Short Title
1 2 3
1. The Payment of Wages Act, 1936. 4 of 1936.
2. The Industrial Employment (Standing Orders) Act, 1946. 20 of 1946.
3. The Bombay Industrial Relations Act, 1946. Bom. 11 of 1947
4. The Factories Act, 1948. 63 of 1948.
5. The Minimum Wages Act, 1948. 11 of 1948.
6. The Industrial Disputes Act, 1947. 14 of 1947.
7. The Working Journalists and other Newspaper Employees (Conditions of
Service) and Miscellaneous Provisions Act, 1955.
45 of 1955.
8. The Maternity Benefit Act, 1961. 53 of 1961.
9. The Payment of Bonus Act, 1965. 21 of 1965.
10. The Beedi and Cigar Workers (Conditions of Employment) Act, 1966. 32 of 1966.
11. The Contract Labour (Regulation and Abolition) Act, 1970. 37 of 1970.
12. The Payment of Gratuity Act, 1972. 39 of 1972.
13. The Equal Remuneration Act, 1976. 25 of 1976.
14. The Inter-State Migrant Workmen (Regulation of Employment and
Conditions of Service) Act, 1979.
30 of 1979.
15. The Child Labour (Prohibition and Regulation) Act, 1986. 61 of 1986.
16. The Persons with Disabilities (Equal Opportunities, Protection of Rights and
Full Participation) Act, 1995.
1 of 1996.
2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 15
SCHEDULE II
(See section 18)
Sr. No. Name of Enactments Extent of amendment
1 2 3
1. The Bombay Industrial Relations Act,
1946
(Bom. 11 of 1947).
In section 2, after sub-section (4), the following
sub-section shall be added, namely:-
“(5), The provisions of this Act shall not apply to the
industry, unit or establishment set up in the Special
Economic Zone declared as such by the Government of
India.”.
2. The Factories Act, 1948
(63 of 1948).
In section 66, in sub-section (1), after the proviso, the
followings proviso shall be added, namely:-
“Provided further that the State Government may, by
notification in the Official Gazette, vary time limit laid
down in clause (b) in respect of any factory situate in the
Special Economic Zone declared as such by the
Government of India, subject to the following conditions,
namely:-
(a) The employer shall provide for free transport
facilities to and fro from the residence to the place of
work for women employees.
(b) The employer shall ensure security for women
employees at place of work and during transportation.
(c) The employer shall provide facility for separate
Creches and rest rooms for women employees.”.
3. The Industrial Disputes Act, 1947
(14 of 1947).
In section 2, in clause (n), after sub-clause (v), the
following clause shall be inserted, namely:-
“(va) Any service in the industry or establishment set up
in the Special Economic Zone declared as such by the
Government of India.”.
4. The Contract Labour (Regulation and
Abolition) Act, 1970
(37 of 1970).
In section 2, in clause (e), in sub-clause (ii), after the
words “carried on” the following words shall be inserted,
namely:-
“other than the place or area of the Special Economic
Zone declared as such by the Government of India.”.
16 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11
Sr. No. Name of Enactments Extent of amendment
1 2 3
5. The Trade Unions Act, 1926
(16 of 1926).
In section 22, after the first proviso, the following proviso
shall be added, namely:-
“Provided further that all the office bearers of the
registered trade unions of the industrial establishments
situated in the Special Economic Zone declared as such
by the Government of India shall be persons actually
engaged or employed in an industry with which trade
union is connected.”.
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Government Central Press, Gandhinagar.
Open official source version ↗About this act
- Jurisdiction
- Gujarat
- Enactment date
- 2004-03-30
- Sections available
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India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.