NTF NO. 18/2017 - Integrated Tax (Rate), DATE 05/07/2017
- Document type
- Rule
- Dated
- Category
- YEAR 2017
IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
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 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