Important Keyword: Notification 18/2017 IGST, SEZ GST exemption India, IGST import services SEZ, GST zero rated supply SEZ, CBIC SEZ GST rules,
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[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): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 - IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.
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
📚 Frequently Asked Questions (FAQs): Notification No. 18/2017 — Integrated Tax (Rate)
Q1: Is IGST payable on import of services by SEZ?
Answer: No, if conditions are met.
Services used for authorised operations are fully exempt.
Q2: What are authorized operations?
Answer: Approved business activities.
Defined by SEZ authorities.
Q3: Is exemption automatic?
Answer: No.
It depends on approval and documentation.
Q4: What about import of goods?
Answer: Exempt under customs notification.
Separate from this notification.
Q5: Is refund required?
Answer: No.
Exemption is upfront.
Q6: Can ITC be claimed?
Answer: Not needed here.
Since no tax is paid.
Q7: What if conditions not met?
Answer: IGST becomes payable.
Plus possible penalties.
Q8: Does this apply to domestic purchases?
Answer: No.
This is only for imports.
Q9: What is biggest confusion here?
Answer: Authorised operations.
Many businesses misunderstand this.
Q10: Is GST registration required?
Answer: Yes, generally required.
Apply here:
👉 https://finodha.in/online-gst-registration/
Q11: Can rules change?
Answer: Yes.
GST is dynamic.
Q12: How to avoid disputes?
Answer: Maintain proper approvals.
Documentation is key.
Q13: Who issues approval?
Answer: SEZ authorities.
Based on business activity.
Q14: Is this benefit available to all businesses?
Answer: No.
Only SEZ units/developers.
Q15: Where to get help?
Answer: Expert support helps.
👉 https://finodha.in/gst-return-filing/
Download PDF: Notification No. 18/2017 — Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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