GST on services provided from hotel located in non-processing zone of SEZ to clients located in SEZ

In re M/s. Sapthagiri Hospitality Private Limited (GST AAAR Gujarat)

Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by the appellant. The supplies made by applicant, a SEZ co-developer from non-processing zone of SEZ to client located in SEZ for authorized operation will be treated zero rated supplies he is liable to pay GST on services from their hotel located in non-processing Zone of SEZ to the client located outside the SEZ.

AAR Ruling – No GST on services provided to clients located in SEZ: AAR

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, GUJARAT

The appellant, M/s. Sapthagiri Hospitality Private Limited has constructed a hotel in the non-processing zone of Dahez SEZ on the land allotted to it and started hospitality services therein. The appellant submitted that the hospitality services provided by them inter-alia includes providing rooms on tariff, supplying food/beverages, laundry services, housekeeping services etc. within the premises of the hotel.

Please become a Premium member. If you are already a Premium member, login here to access the full content.