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IGST_NOTIFICATION 2017-07-03

AS PER THE NOTIFICATION NO.15/2017 OF IGST
any supply received by any SEZ from any registered dealer shall be exempt from IGST.
sez means same as section 3 of custome tarif act 1975.
reason for exemption from IGST only because any transaction from one state to any SEZ unit always considered as export and IGST apply.
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CA MUDIT GOEL
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