Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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.
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.
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