Inter State classification for supplies to SEZs confirmed, with zero rating and refund conditional on authorised operations endorsement. Services such as short term accommodation and event services provided to SEZ developers or units are to be treated as inter State supplies; supplies to SEZs are zero rated and refunds of unutilized input tax credit are available only when received for authorised operations with endorsement by the specified officer of the Zone. Independent fabric processors performing job work services qualify for refund of unutilized ITC under the inverted duty structure because their output is a service, not goods.