<h1>Finance Ministry Clarifies GST: SEZ Services as Inter-State Supplies, Zero-Rated Benefits, Refunds for Fabric Processors.</h1> The Indian Ministry of Finance issued clarifications on GST issues. Services like short-term accommodation and conferencing provided to SEZ developers or units are classified as inter-State supplies under the IGST Act. Zero-rated supply benefits are available for services received by SEZ developers or units for authorized operations, with necessary endorsements. Fabric processors in the textile sector can claim refunds on unutilized input tax credit due to inverted duty structures, even if fabrics are covered under a specific notification. These clarifications aim to streamline GST applications and ensure compliance with existing laws.