Subject to the conditions specified in the rules made by the Government in this behalf,— (a) any goods removed from a Special Economic Zone to the Domestic Tariff Area shall be chargeable to sales tax and additional sales tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) and the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970) and the entry tax under the Tamil Nadu Entry of Motor Vehicles into Local Areas Act, 1990 (Tamil Nadu Act 13 of 1990) and the Tamil Nadu Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), where applicable, as leviable on such goods when imported; and (b) the rate of sales tax, additional sales tax and entry tax, if any, applicable to goods removed from a Special Economic Zone shall be at the rate in force as on the date of such removal, and where such date is not ascertainable, on the date of payment of tax.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 16Power to modify provisions of this Act or other enactments in relation to Special Economic Zones. →All sections / सभी धाराएँTamil Nadu Special Economic Zones (Special Provisions) Act 2005 →
More sections of this act
Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Guidelines to recommend proposal to establish Special Economic Zone.Section 4 · Additional functions of Approval Committee.Section 5 · Single application form; return; etc.Section 6 · Agency to inspect.Section 7 · Single enforcement officer or agency for notified offences.Section 8 · Investigation, inspection and search or seizure.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.