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CMA Final · Indirect Tax Laws and Practice · Special Economic Zone Scheme

The Central Government proposes a Section 49 notification to exempt all SEZs from several Central enactments. Which of the following can it NOT disapply or modify through such a notification?

The Central Government cannot use a Section 49 notification to disapply or modify sections 54 to 56 of the SEZ Act itself. Other Central Acts, rules, notifications and orders can be varied for SEZs, subject to the labour-related proviso.

  1. AProvisions of the SEZ Act relating to sections 54 to 56Correct
  2. BAny Central Act relating to customs duties
  3. CRules made under any Central Act, other than provisions relating to making of rules
  4. DOrders issued under a Central Act

Explanation

Section 49(1) excludes sections 54 to 56 of the SEZ Act from its power. Other Central Acts, rules (other than rule-making provisions) and orders can be disapplied or modified. Separately, matters like trade unions and labour welfare are protected by the proviso.

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