[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 30
th
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.
2. This Notification shall come into force with effect from the 1
st
July, 2017.
F.No. DGEP/SEZ/09/2017
( Dharmvir Sharma)
Under Secretary