Notification No. 15/2017 – Integrated Tax (Rate): Notification for Exemption from Integrated Tax to SEZ

Important Keyword: F. No. DGEP/SEZ/09/2017, Notification No. 15/2017 – Integrated Tax (Rate), Section 6(1) IGST Act 2017.

[F. No. DGEP/SEZ/09/2017]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 30th June, 2017

Notification No. 15/2017 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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 authorized operations.

2. This Notification shall come into force with effect from the 1st July, 2017.

(Dharmvir Sharma)
Under Secretary to the
Government of India

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Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001183/ENG/Notifications