After 11 months of inception, SEZ Rules not yet aligned with GST laws

It is almost 11 months since the Goods and Services Tax (GST) came into being. Yet, the necessary consequential changes have not been made in the Special Economic Zones (SEZ) Act, 2005, or the SEZ Rules, 2006. There is no mention of  GST  in either. References to the repealed laws for service tax, purchase tax, etc, continue in the SEZ laws.For example, Section 2…