Important Keyword: F. No. DGEP/SEZ/09/2017, Notification No. 18/2017 – 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 5th July, 2017
Notification No. 18/2017 – Integrated Tax (Rate)
Table of Contents
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 and on the recommendations of the Council, hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorized 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).
(Dharmvir Sharma)
Under Secretary to the
Government of India
Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001180/ENG/Notifications
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