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of <h1>India: New Rules on Exporting to SEZs with IGST Refunds; Exclusions for Tobacco, Essential Oils Explained.</h1> The notification from the Government of India, effective October 1, 2023, outlines that goods or services can be exported or supplied to Special Economic Zones (SEZ) on payment of Integrated Goods and Services Tax (IGST), with the possibility of claiming a refund. However, this refund facility is not applicable to certain specified goods, including various tobacco products and specific essential oils. The notification specifies the goods exempt from this refund process, detailed in a table with tariff classifications. The definitions of terms like 'authorized operations,' 'Developer,' and 'Special Economic Zone' are aligned with the Special Economic Zone Act, 2005.
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