Export on payment of integrated tax now permits suppliers, including SEZ developer/unit suppliers, to claim refund of tax paid. The amendment provides that all goods or services, except those listed in the table, may be exported on payment of integrated tax and the supplier may claim refund of tax so paid; it also permits suppliers to a Developer or a unit in a Special Economic Zone supplying for authorised operations, on payment of integrated tax, to claim refund. Definitions for authorised operations, Developer, Special Economic Zone and unit are adopted from the Special Economic Zone Act, 2005, and the substituted provision is deemed effective from the stated date.