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    <description>Supplies to a Free Trade Warehousing Zone (FTWZ) are to be treated as zero-rated supplies under GST because FTWZ is identified as an SEZ unit or a special SEZ category, and therefore such transactions must be reported in GST returns under the zero-rated/exports category rather than as B2B, B2CL, nil rated, exempt, or non GST supplies.</description>
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