Supply to SEZ units using coffee vending machines do not qualify as zero rated supply

In re M/s Coffee Day Global Limited (GST AAR Karnataka)

Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ?

The supply of non-alcoholic beverages / ingredients to such beverages, to SEZ units using coffee vending machines by the applicant, do not qualify as zero rated supply, as defined under Section 16 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.