Gujarat Special Economic Zone Act, 2004
(1) 1[Subject to the provisions of sub-section (1A), all sales and transactions within the processing area of the Zone or in the demarcated area or between the units in the processing area and the demarcated area] shall be exempt from all taxes, cess, duties, fees or any other levies under any State law to the extent specified below: (a) Stamp duty and registration fees payable on transfer of land meant for approved Units in the 2[processing area of the Zone or in the demarcated area].