akgoyal | Jun 30, 2017 |
15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 Notification for Exemption from Integrated Tax to SEZ
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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.
F.No. DGEP/SEZ/09/2017
( Dharmvir Sharma)
Under Secretary
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