GST

Exemption to Goods or Services imported in SEZ from IGST – Three Notifications

Exemption to Goods or Services imported in SEZ from IGST. Two Notification has been issued granting exemption ane one rescinding earlier Notification

MINISTRY OF FINANCE
(Department of Reveune)

Notification No. 64/2017- Customs

New Delhi, the 5th July, 2017

G.S.R. 833(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods 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 sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) read with section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017).

[F. No. DGEP/SEZ/09/2017]
DHARMVIR SHARMA, Under Secy.

Notification No. 17/2017 -Integrated Tax (Rate)

New Delhi, the 5th July, 2017

G.S.R. 834(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 rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/2017- Integrated Tax (Rate), dated the 30th June, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 740 (E), dated the 30 th June, 2017.

[F. No. DGEP/SEZ/09/2017]
DHARMVIR SHARMA, Under Secy

Notification No. 18/2017 -Integrated Tax (Rate)

New Delhi, the 5th July, 2017

G.S.R. 835(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 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).

[F. No. DGEP/SEZ/09/2017]
DHARMVIR SHARMA, Under Secy.

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