Zero-rated supply restrictions: refunds of unutilised input tax credit limited and linked to foreign exchange realisation. The amendment limits zero rated supplies to SEZs to those 'for authorised operations,' allows registered persons to claim refunds of unutilised input tax credit without payment under bond or Letter of Undertaking subject to prescribed conditions, and requires repayment with interest where export sale proceeds are not realised within the FEMA time limit. It also authorises notification of classes of persons or classes of goods or services permitted to make zero rated supply on payment of integrated tax and claim refund.