[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. 18/2017 -Integrated Tax (Rate)
New Delhi, the 5
th
July, 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 and on the recommendat ions 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 Secretary to the Government of India