https://www.taxtmi.com/article/detailed?id=15661 From 01/10/2023 the statute requires supplies to be for authorized operations of the SEZ and endorsement by the SEZ officer becomes necessary where the supplier claims refund of IGST or ITC; a further amendment (from 01/11/2024) disallows refund where such supplies are subject to export duty. Prior to 01/10/2023 endorsement was not universally required and no endorsement is required where no refund is sought and ITC is simply utilised in business. en-us Fri, 26 Dec 2025 07:48:51 +0530 Fri, 26 Dec 2025 07:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15661 From 01/10/2023 the statute requires supplies to be for authorized operations of the SEZ and endorsement by the SEZ officer becomes necessary where the supplier claims refund of IGST or ITC; a further amendment (from 01/11/2024) disallows refund where such supplies are subject to export duty. Prior to 01/10/2023 endorsement was not universally required and no endorsement is required where no refund is sought and ITC is simply utilised in business. Articles Goods and Services Tax - GST Fri, 26 Dec 2025 07:48:51 +0530 https://www.taxtmi.com/article/detailed?id=15661