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.

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