Date: |
05-07-2017
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Notification No: |
Notification No. 64/2017-Customs
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Issuing Authority: |
Indian Customs
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Type: |
Tariff
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File No: |
F. No. DGEP/SEZ/09/2017 |
Subject: |
IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ
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GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Notification No. 64/2017- Customs
New Delhi, the 5th July, 2017
G.S.R.---- (E).- In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts all goods imported by a unit or a developer in the Special Economic Zone
for authorised operations, from the whole of the integrated tax leviable thereon
under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975)
read with section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of
2017).
(Dharmvir Sharma) Under Secretary to the Government of
India [F. No. DGEP/SEZ/09/2017]
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