AAR: Accommodation service provided to SEZ unit, an "inter-state zero-rated supply"

Oct 15,2019

Karnataka AAR rules that the accommodation service proposed to be rendered by the applicant to SEZ units is an inter-State supply as per Section 7(5) of IGST Act, 2017; Notes that applicant proposes to operate hotels and rent out rooms to the employees of SEZ units; Refers to Circular No.48/22/2018-GST dated June 14, 2018, which clarified that, “services of short term accommodation, conferencing, banqueting, etc. provided to a SEZ developer or a SEZ Unit shall be treated as...

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