Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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