SEZ: Clarification issued on Instruction No.95 allowing SEZ unit to set up cafeteria, creche, gymnasium and similar facilities, that the zero-rating benefit continues to be available for lease rental / other charges collected by Developers from Unit for the space utilized for creation of employee welfare facilities exclusively for the employees of the SEZ units.(04.10.2023)

SEZ:

Clarification issued on Instruction No.95 allowing SEZ unit to set up cafeteria, creche, gymnasium and similar facilities, that the zero-rating benefit continues to be available for lease rental / other charges collected by Developers from Unit for the space utilized for creation of employee welfare facilities exclusively for the employees of the SEZ units.

[ F. No. K-43013(13)/1/2022-SEZ dated 3^rd Oct 2023]