Exemption from integrated tax for goods and services imported into SEZ units and developers for authorised operations, effective by notification. Exemption of integrated tax is granted for goods or services imported by units or developers in Special Economic Zones for authorised operations, removing the integrated tax leviable under the Customs Tariff provision by central notification issued under the Integrated Goods and Services Tax framework and taking effect from the date specified in the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from integrated tax for goods and services imported into SEZ units and developers for authorised operations, effective by notification.
Exemption of integrated tax is granted for goods or services imported by units or developers in Special Economic Zones for authorised operations, removing the integrated tax leviable under the Customs Tariff provision by central notification issued under the Integrated Goods and Services Tax framework and taking effect from the date specified in the notification.
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