Loading and Transport Services to SEZ Units Are Zero-Rated Under Section 16(1)(b) of IGST Act, 2017
Case-Laws
GST
The AAR held that services consisting of loading, transporting, stacking, and rack loading of bauxite provided to a SEZ unit qualify as cargo handling services integral to authorized operations. Such services supplied to a SEZ developer or unit are regarded as inter-state supplies and thereby classified as zero-rated supplies under Section 16(1)(b) of the IGST Act, 2017. Con
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