Integrated Tax Notifications (Rate)
IGST Notification rate 18/2017
| Title | GST exemption to SEZs on import of Services by a unit/developer in an SEZ |
| Number | 18/2017 |
| Date | 05-07-2017 |
| Download | |
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 authorised
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).
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