No GST on Bauxite Loading and Transport Services Provided to SEZ Unit

In re Advait Mining And Constructions LLP (GST AAR Odisha) The Odisha Authority for Advance Ruling has clarified the Goods and Services Tax (GST) implications for Advait Mining And Constructions LLP, which provides logistics services to M/s Pioneer Aluminum Industries Limited, a Special Economic Zone (SEZ) unit in Andhra Pradesh. The services include loading and transporting bauxite from a mine in Odisha to a railway siding, as well as other related activities. The applicant sought clarification on whether these services are taxable, the applicable tax rate, and if they constitute an inter-sta...