Notification No. 15/2017
Date: June 30, 2017
Subject: Exemption of IGST on imports made by units or developers in Special Economic Zones.
Description:
This notification exempts goods or services imported by a unit or developer in a Special Economic Zone from IGST, provided such imports are for authorised operations. The exemption applies under section 3(7) of the Customs Tariff Act and supports the zero-rated framework for SEZ operations.
Issued for earlier notification?
No — this is an independent exemption notification.