Duty drawback guidance for DTA unit supplies to SEZs clarified under GST, referencing existing Board circulars for claim procedure. Duty drawback treatment for supplies by DTA units to Special Economic Zones in the GST regime is clarified by directing stakeholders to Board Circular No. 24 and earlier Circulars No. 43/2007 and No. 39/2010 as the operative guidance for drawback entitlement and claim processing, and inviting trade to report operational difficulties to the department.