Indian Tax Solution

Integrated Tax Notification No. 18/2017 Dated: 5th July, 2017 (Rate)

Integrated Tax Notification No. 18/2017 Dated: 5th July, 2017 (Rate)

Subject: IGST exemption to SEZs on import of Services by a unit/developer in an SEZ

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 authorized 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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