Supply classification: goods warehoused in SEZ or FTWZ are not treated as supply when moved before export or to DTA. An amendment inserts clause (aa) in paragraph 8 of Schedule III to provide that supply of goods warehoused in a Special Economic Zone or a Free Trade Warehousing Zone to any person before clearance for export or to the Domestic Tariff Area shall not be treated as supply of goods or supply of services; it amends Explanation 2 to apply to clause (a) and adds Explanation 3 defining the terms by reference to the Special Economic Zones Act, 2005, with retrospective effect.