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    <description>Whether supplies of sweets and namkeen to an SEZ unit qualify as zero-rated supply hinges on the supplier proving the goods are for authorized SEZ use or in the course of/for the furtherance of business; precedent on retail-type supplies to SEZ vending machines disfavors zero-rating, and SEZ tax exemptions apply only to goods for authorized purpose subject to export obligations and NFE.</description>
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      <description>Whether supplies of sweets and namkeen to an SEZ unit qualify as zero-rated supply hinges on the supplier proving the goods are for authorized SEZ use or in the course of/for the furtherance of business; precedent on retail-type supplies to SEZ vending machines disfavors zero-rating, and SEZ tax exemptions apply only to goods for authorized purpose subject to export obligations and NFE.</description>
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