AAR: No zero-rating benefit for coffee supplied through vending machines at SEZ units

Karnataka AAR holds that supply of non-alcoholic beverages / ingredients to such beverages to SEZ units using coffee vending machines, does not qualify as “zero rated supply” as defined u/s 16 of IGST Act; Rejects applicant’s contention that any supply of goods / services to SEZ units is zero-rated and that the phrase ‘any supply’ would cover everything, including beverages and ingredients thereof; Noting that term ‘any supply’ is not used anywhere in the statut...