IGST - Rate Notifications30.06.2017
Exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone, 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) for authorised operations.
Document Text
[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. 15/2017-Integrated Tax (Rate) New Delhi, the 30th June, 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, hereby exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone, 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) for authorised operations. 2. This Notification shall come into force with effect from the 1st July, 2017. F.No. DGEP/SEZ/09/2017 ( Dharmvir Sharma) Under Secretary
Source: Government of India — IGST - Rate Notifications, dated 30.06.2017. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
19752017
Acts & Provisions Referenced
- Customs Tariff Act, 1975 (51 of 1975) for authorised operations.
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