[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 64/2017- Customs
New Delhi, the 5th July, 2017
G.S.R.—- (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods imported by a unit or a developer in the Special Economic Zone for authorized operations, 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) read with section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017).
F. No. DGEP/SEZ/09/2017
(Dharmvir Sharma)
Under Secretary to the Government of India
Notification 18/2017-Integrated Tax (Rate) ,dt. 05-07-2017 provides IGST exemption only for services and not on goods. However this notification provides exemption to goods. Whether IGST notification will override the customs notification?