GST payable on Hotel Services to guests & employees of SEZ units, outside SEZ: AAR

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 Developme

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