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Govt. exempts goods imported by unit or developer in SEZ for authorised operations

MINISTRY OF FINANCE

(Department of Reveune)

NOTIFICATION

New Delhi, the 5th July, 2017

No. 64/2017- Customs

G.S.R. 833(E).—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).

[F. No. DGEP/SEZ/09/2017]

DHARMVIR SHARMA, Under Secy.

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