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of <h1>India Exempts SEZ Imports from Integrated Tax Under IGST Act, 2017; Rescinded by Notification No. 17/2017.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 15/2017 on June 30, 2017, exempting all goods and services imported by units or developers in Special Economic Zones (SEZ) from the integrated tax under the Integrated Goods and Services Tax Act, 2017. This exemption applies to integrated tax levied under the Customs Tariff Act, 1975, specifically for authorized operations within SEZs. The notification took effect on July 1, 2017. It was later rescinded by Notification No. 17/2017 on July 5, 2017, with further details in Notification No. 18/2017.
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