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 Development Corporation Limited, 2nd Floor, NASCO ISHANNYA, 27/1, Khanapur Road, Tilakwadi, Belgaum – 560 006, having GSTIN number 29AAACG9426F1ZI, have f...