No Advance Ruling on SEZ Invoice Endorsement Issue as Questions Fall Outside Section 97

In re Waystar Properties LLP (GST AAR Gujarat) The Gujarat Authority for Advance Ruling (AAR) in the matter of Authority for Advance Ruling Gujarat considered an application filed by a co-developer operating within GIFT SEZ regarding documentary requirements for claiming zero-rated supply benefits under Section 16 of the IGST Act for services supplied to SEZ units and developers. The applicant sought clarity on whether supplies “for authorized operations” could be established through documents such as Letter of Approval (LOA), eligibility certificates, agreements, invoices, and declaratio...