DEMO|

The Integrated Goods and Services Tax Act, 2017
CHAPTER I - PRELIMINARY

2(20). "Special Economic Zone developer"

In this Act, unless the context otherwise requires,-

(20). "Special Economic Zone developer" shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005(28 of 2005) and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f ) of section 2 of the said Act;