Notification 18/2017 - Integrated Tax Rate
Date: July 5, 2017
Effective From: July 5, 2017
Subject
IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
Content
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 recommendations of the Council, hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorised operations, fr…