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Notification No. 18/2017 -Integrated Tax (Rate): Exemption for Import of Services by SEZ Unit


[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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