Case Law Details
In Re Gogte Infrastructure Development Corporation Ltd. (AAR Karnataka)
The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly.
FULL TEXT OF AAR RULING IS AS FOLLOWS:
1. M/s Gogte Infrasturcture Development Corporation Limited, 2nd Floor, NASCO ISHANNYA, 27/1, Khanapur Road, Tilakwadi, Belgaum – 560 006, having GSTIN number 29AAACG9426F1ZI, have filed an application, on 25.11.2017, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 8s IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form of challan for Rs.5,000/- bearing CIN number UTIB17112900307729 dated 24.11.2017.
2. The Applicant is engaged in hotel business, having hotel “Fairfield Marriott” and provides hotel accommodation 8b restaurant services. They are providing services to the employees & guests of some of the units in SEZ, Belgavi, in addition to the regular customers. They are charging SGST & CGST at the applicable rates. The SEZ units contended that the services are being supplied / rendered to SEZ units only and hence rate of GST is NIL as per provisions of section 16(1) of IGST Act’2017. Therefore the applicant filed this instant application seeking advance ruling on the following issue :
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