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    <description>One expert advises that supplies by an SEZ unit billed to a customer on merchant exporter instructions qualify as zero-rated supply, permitting refund under the IGST regime provided endorsement certificates are issued by SEZ officials for goods admitted into the SEZ; a contrary view maintains that SEZ-to-DTA supply is not zero-rated and questions the applicability of zero-rating where GST has been charged.</description>
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