Gst exemption for sez units
This query is : Resolved
13 February 2018
Dear Experts,
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?
Please reply
Thanks & Regards
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?
Please reply
Thanks & Regards
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?
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.
Message likes :
2 times
13 February 2018
Thank
you
sir....
you
sir....
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Applicability
- Where to show the RCM on Rent paid to unregistered landlord
- Is Aadhar PAN linking required for opening bank account?
- CPC Processing IT Return for AY 2023-24 without recognizing the Taxation Option under New Regime
- TDS NUMBER SURRENDER
- Gst Sales of FY 2023-24
- Offsetting interest income against derivative trading losses
- Application of 115BAC
- Legal heir raised refund , but refund issued to the closed account of deceased.
- RCM - commercial rent paid to URP under GST
- Whether still royalty
- 20% OF DEMAND PAYMENT IN APPEAL
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding Resignation by Auditor from Pvt. Ltd.
Trending Online Classes
-
Excel Mastery Program
CA Rishabh Pugalia
CAclubindia
