Notification No 18/2017 Integrated Tax (Rate) Dated 5th July, 2017
IGST exemption to SEZs on import of Services by a unit/developer in an SEZ vide Notification No. 18/2017 -Integrated Tax (Rate) Dated 5th July, 2017
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
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).
F.No. DGEP/SEZ/09/2017
(Dharmvir Sharma)
Under Secretary to the Government of India
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