Notification 64/2017 Customs dated. 05-07-2017
IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ vide Notification 64/2017-Cus,dated. 05-07-2017
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 64/2017- Customs
New Delhi, the 5th July, 2017
G.S.R.—- (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods 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 sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) read with 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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