Notification No 15/2017 Integrated Tax (Rate) Dated 30th June 2017

Notification for Exemption from Integrated Tax to SEZ vide Notification No.15/2017-Integrated Tax (Rate) Dated 30th June 2017

[ Note : This Notification has been Rescinded by  Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017 and New notification for

• IGST exemption to SEZs on import of Services by a unit/developer in an SEZ  vide Notification No. 18/2017 -Integrated Tax (Rate) Dated 5th July, 2017
•  IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ vide Notification 64/2017-Custom,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.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

Download Complete PDF Notification No 15/2017 Integrated Tax (Rate)  Dated 30th June 2017

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