End Use Certificates for imported goods await GST Council guidance before issuance by state tax officers. End Use Certificates for imported goods by officers of the State Tax Administration remain under consideration before the GST Council's Law Committee, and detailed guidance has not yet been issued by the competent forum. Earlier communication had advised that issuance of such certificates should await instructions from the Law Committee, GIC or GST Council. Reports that some field officers had issued certificates, and requests from trade for repeated issuance directions, were noted, but the matter was still pending at the level of the Law Committee.