Notification No. 18/2017
Date: July 5, 2017
Subject: Exemption of IGST on import of services by SEZ units or developers.
Description:
This notification exempts services imported by a unit or developer in a Special Economic Zone from IGST, provided such services are used for authorised operations. The exemption aligns with the zero-rated supply framework applicable to SEZs.
Issued for earlier notification?
No — this is an independent exemption notification.