{"id":1919,"date":"2025-08-06T11:45:30","date_gmt":"2025-08-06T11:45:30","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1919"},"modified":"2025-08-06T11:45:32","modified_gmt":"2025-08-06T11:45:32","slug":"gst-aar-odisha-ruling-dated-10-07-2025-no-gst-on-bauxite-loading-and-transport-services-provided-to-sez-unit","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-aar-odisha-ruling-dated-10-07-2025-no-gst-on-bauxite-loading-and-transport-services-provided-to-sez-unit\/","title":{"rendered":"GST AAR Odisha Ruling Dated 10\/07\/2025 &#8211; No GST on Bauxite loading and transport services provided to SEZ unit"},"content":{"rendered":"\n<p><em>Case of Advait Mining and Constructions LLP, AAR Odisha Ruling Dated 10<sup>th<\/sup>\u00a0July 2025.<\/em>\u00a0The 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.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1P_9YJkADH04Zd9IuK5E-liFMSj8t2I8L\/view?usp=sharing\"><em>(Link: AAR Odisha Ruling Dated 10\/07\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Advait Mining and Constructions LLP, AAR Odisha Ruling Dated 10th\u00a0July 2025.\u00a0The supply of services of loading of bauxite [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1919","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR Odisha Ruling Dated 10\/07\/2025 - No GST on Bauxite loading and transport services provided to SEZ unit - Bhatia Bhola &amp; 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