SEZs and units within the SEZs and also the developers of such SEZs will be exempted from the following local taxes:
Sales Tax/VAT
Purchase Tax
Property Tax
Stamp Duty
Electricity Duty
In respect of all transactions made between units/establishments within the SEZs and in respect of the supply of goods and services to units/establishments. If such direct exemption in respect of the transactions is not possible due to legal constraints, the above mentioned local taxes would be re-imbursed by the Administration to such eligible units.
Labour Regulations: The powers of the Labour Commissioner, Chandigarh Administration will be delegated to the designated Development Commissioner or other authority in respect of area within the SEZ. The Single Window Committee (SWC) will grant permission in respect of any application required by units/developers within the SEZ as per rules. Except in urgent circumstances the prior permission of the Development Commissioner or other designated authority of the SEZs would be required for the conduct of inspections by the Labour Commissioner in respect of units and other establishments located within the SEZs. All units and other establishments in the SEZs will be declared as “Public Utility Services” under the provisions of the Industrial Disputes Act as applicable to Chandigarh U.T.
Law and Order: The Administration and the Developer of the SEZ shall make appropriate and exclusive arrangements within and around the SEZ for maintenance of law and order.
SEZ Management Societies: Chandigarh Administration will set up and/or will facilitate the setting up of SEZ Management Societies to carry out such activities as are necessary for the maintenance, supervision and control of the SEZ concerned.
Single Window Committee: Chandigarh Administration would set up a Single Window Committee (SWC) for each SEZ in order to facilitate permissions/processing of applications in respect of any department of the Administration. This facility would be available to the developers of the SEZs as well as to the occupiers of the SEZs. The Single Window Committee will be headed by the Development Commissioner of the SEZ authority and will include representatives of all key departments such as Engineering Department, Excise & Taxation Department, Labour Commissioner, Municipal Corporation, Department of I.T./Department of Industries etc.
Land Acquisition: Chandigarh Administration would carry out the acquisition process for land required for the SEZ and would transfer such land to the concerned department/developer of the SEZ. The process of acquisition will be expedited wherever possible as per rules.
Functions of the Developer of SEZ
It shall be the responsibility of the Developer to secure the planned development of the Zone and to provide for development, operation and maintenance of infrastructure facilities and amenities in the zone
Without prejudice to the generality of sub-section (1), the Developer, may discharge the following functions, namely:-
prepare a master plan for the development of the zone in conformity with the guidelines approved by the Chandigarh Administration.
ensure compliance with the master plan as approved by the Chandigarh Administration
erection of substantial boundary marks defining the limits of or any alteration in limit of the zone;
erection of building as per Chandigarh Administration guidelines.
