Case of Advait Mining and Constructions LLP, AAR Odisha Ruling Dated 10th July 2025. The supply of services of loading of bauxite at mines, transporting it from mines to railway siding, stacking at railway siding , Rack loading and other miscellaneous services provided to SEZ unit by the applicant will be treated as Zero Rated Supply as per as per Section 16(1) (b) of IGST Act. The supplies of such services shall be inter-state supply.