| Date: |
05-07-2017
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| Notification No: |
Notification No. 18/2017 - Integrated Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax (Rate)
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| File No: |
F. No. DGEP/SEZ/09/2017 |
| Subject: |
IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18/2017 -Integrated Tax (Rate)
New Delhi, the 5th July, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the
Central Government, on being satisfied that it is necessary in the public
interest so to do and on the recommendations of the Council, hereby exempts
services 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 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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