INDIA CODE

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Notification No. 15/2017-Integrated Tax (Rate) [N10-2GP]

As at 6 September 2026. In force from 1 July 2017.

Dates: made 30 June 2017; in force 1 July 2017; ceased 5 July 2017. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 30th June, 2017. Band A.

Cite: Notification No. 15/2017-Integrated Tax (Rate) [N10-2GP]. Machine: N10-2GP.

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone, 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) for authorised operations.

2. This Notification shall come into force with effect from the 1st July, 2017.

Made under

Recital: "In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do". Names sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (1)

Repeals: Notification No. 17/2017-Integrated Tax (Rate) [N10-35X], 5 July 2017. "No. 15/2017- Integrated Tax (Rate), date".

Not held (2)

"section 6 of the Integrated Goods and Service Tax Act, 2017"

"sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017"