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of <h1>GST Circular Clarifies SEZ Supplies as Inter-State, Zero-Rated; Fabric Processors Eligible for ITC Refunds under Inverted Duty.</h1> The circular addresses clarifications under the GST laws. It confirms that services like short-term accommodation provided to SEZ developers or units are considered inter-State supplies. The benefit of zero-rated supply is applicable to SEZ procurements for authorized operations, provided they are endorsed by the specified officer. For fabric processors in the textile sector, they are eligible for a refund of unutilized input tax credit due to the inverted duty structure, even if the goods supplied are covered under a specific notification. The circular requests the issuance of trade notices to disseminate this information.
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