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Business Updates

SEZ Developer and units Exempted from import of Services

Notification No.18/2017 dated 5th July,2017  is issued by Central Government has exempted the SEZ Developer and units in SEZ from paying GST on import of services for Authorised operations, from the whole of the IGST under Section 5 of the IGST Act.

 

The Notiticaiton has only exempted services, and not goods , so for Goods GST is still applicable.

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