Notification for Exemption from Integrated Tax to SEZ - 15/2017 - Integrated GST (IGST) Rate

Rescinded vide notification no. 17/2017 dated 5-7-2017 Also see Notification no. 18/2017 dated 5-7-2017 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 15/2017-Integrated Tax (Rate) New Delhi, the 30th June, 2017 G.S.R. 740 (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 1st July, 2017. F.No. DGEP/SEZ/09/2017 ( Dharmvir Sharma) Under Secretary