September Quiz

Question 1/5
Q1. Which of the following is/are the salient features of the Special Economic Zone (SEZ ) Scheme?
  1. Supplies to SEZ are zero-rated under the Goods and Services and Tax (GST) regime.
  2. It is only applicable to the manufacturing sector and not the services sector.
  3. Domestic sales by the units in an SEZ are subject to full customs duty and import policy in force.
Select the correct answer using the code given below: