This notification amends Notification No. 01/2023–Integrated Tax by expanding the scope of supplies eligible for IGST refund. In addition to exports, it includes supplies made to SEZ Developers or SEZ units for authorised operations on payment of IGST with refund eligibility. The amendment is deemed effective from 1 October 2023, while the notification comes into force on publication. Definitions relating to SEZ entities are also clarified.

Issued for earlier notification?
Yes — amends Notification No. 01/2023–Integrated Tax dated 31.07.2023.