Whether Accommodation and Restaurant Services provide to a SEZ unit by a Hotel in hotel premises located outside the SEZ but within the same State/Jurisdiction is liable for GST?
13 February 2018
Sir, Thanks for your reply. Whether the hotel can treat the same as zero rated supply? As per Section 12 of IGST Act'2017 in the case of Accommodation or Restaurant Service the place of provision shall be the location where the services are actually performed. In such case, CGST and SGST is to be charged. Whether the place of provision is applicable to SEZ units?
13 February 2018
Supply made to SEZ comes within the meaning of zero rated supply as per section 16 of IGST Act.
Kindly note that as per section 7(5) of IGST Act supply made to an SEZ shall be considered as an interstate supply. Hence IGST shall be applicable irrespective of the fact that place of supply is the locatin of hotel itself.
CAclubindia
