The AAR held that services consisting of loading, transporting,...

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. Consequently, the service provider is entitled to all benefits and conditions applicable to zero-rated supplies. The ruling confirms that these services are not subject to tax and fall within the scope of authorized operations permitted by the Department of Commerce, affirming their exemption status under GST law.