IGST exemption to SEZs on import of Goods by a unit developer in an SEZ

Dated 5th July,2017 | Copy of | Notification NO.64/2017 |

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).

Sd/-
(Dharmvir Sharma)
Under Secretary to the Government of India

F.No.DGEP/SEZ/09/2017
Issued by:
Ministry of Finance
(Department of Revenue)
New Delhi