{"id":72210,"date":"2025-08-04T08:28:19","date_gmt":"2025-08-04T02:58:19","guid":{"rendered":""},"modified":"2025-08-04T08:28:19","modified_gmt":"2025-08-04T02:58:19","slug":"loading-and-transport-services-to-sez-units-are-zero-rated-under-section-16-1-b-of-igst-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72210","title":{"rendered":"Loading and Transport Services to SEZ Units Are Zero-Rated Under Section 16(1)(b) of IGST Act, 2017"},"content":{"rendered":"<p>Loading and Transport Services to SEZ Units Are Zero-Rated Under Section 16(1)(b) of IGST Act, 2017<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91220\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Loading and Transport Services to SEZ Units Are Zero-Rated Under Section 16(1)(b) of IGST Act, 2017Case-LawsGSTThe AAR held that services consisting of loading, transporting, stacking, and rack loading of bauxite provided to a SEZ unit qualify as cargo ha<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72210","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72210"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72210\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}