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of <h1>CGST Schedule III para 8(aa) treats SEZ/FTWZ warehouse transfers to any person or DTA as supply; Explanations added</h1> Schedule III of the Central Goods and Services Tax Act was amended to insert clause (aa) in paragraph 8, treating as a supply the transfer of goods warehoused in a Special Economic Zone or Free Trade Warehousing Zone to any person before export clearance or to the Domestic Tariff Area; Explanation 2 was modified to reference clause (a) and a new Explanation 3 was added to define 'Special Economic Zone', 'Free Trade Warehousing Zone' and 'Domestic Tariff Area' by reference to the Special Economic Zones Act, 2005. The amendments are deemed effective from 1 July 2017 and notified into force from 1 October 2025.
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