https://www.taxtmi.com/caselaws?id=776035 Services provided to a Special Economic Zone unit for authorised operations, including loading, transportation to railway siding, stacking, rake loading and related activities, were treated as cargo handling linked to the unit's manufacturing activity. Because supplies to an SEZ unit for authorised operations are zero-rated and are deemed inter-State supplies under the IGST framework, the services were held to be zero-rated and inter-State in nature. The question of the taxable GST rate did not arise. en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 10:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776035 Services provided to a Special Economic Zone unit for authorised operations, including loading, transportation to railway siding, stacking, rake loading and related activities, were treated as cargo handling linked to the unit's manufacturing activity. Because supplies to an SEZ unit for authorised operations are zero-rated and are deemed inter-State supplies under the IGST framework, the services were held to be zero-rated and inter-State in nature. The question of the taxable GST rate did not arise. Case-Laws GST Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776035