Accommodation services to SEZ units can be treated as zero rated supplies

In re Carnation Hotels Private Limited (GST AAR Karnataka)

a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST?

The accommodation service proposed to be rendered by the applicant to SEZ units are covered under the IGST as it is an inter-State supply as per section 7(5)(b) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.