Taxability of Services provided from the Special Economic Zone/Free Trade Warehousing Zone from the GST perspective would be prone to litigation. This is due to the absence of specific exemption from GST on services provided from the Special Economic Zone/Free Trade Warehousing Zone. Special physical concessions have been extended to special Economic Zone in Section 26 of the Special Economic Zones Act, 2005. Section 26 (1)(b) grants exemption from any duty of customs under the Customs Act 1962 or Customs Tariff Act 1975 or any other law for the time being in force on goods exported from, or services provided from a Special Economic Zone or from a unit to any place outside India. Definition of service contained in the Special Economic Zone Act, 2005 is completely different from the definition contained in the Central Goods and Service Tax Act 2017.