Notification No. 18/2017-Integrated Tax (Rate) [N10-36V]

As at 6 September 2026. In force from 5 July 2017.

Dates: made 5 July 2017; in force 5 July 2017; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 5th July, 2017. Band A.

Cite: Notification No. 18/2017-Integrated Tax (Rate) [N10-36V]. Machine: N10-36V.

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 and on the recommendations of the Council, hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorised operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 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 and on the recommendations of the Council". 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 (0)

none

Not held (3)

"section 5 of the Integrated Goods and Service Tax Act, 2017"

"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"