Register My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The Delhi High Court reviewed a case involving a...     TaxTMI    The High Court dismissed a review petition...     TaxTMI    The Madras High Court addressed a case involving...     TaxTMI    The Karnataka High Court determined tax and penalty...     TaxTMI    The Ministry of Finance, Department of Revenue,...     TaxTMI    Instruction No. 15/2024-Customs, issued by the...     TaxTMI    The Delhi High Court held that the Indian...     TaxTMI    The ITAT Delhi ruled on the correct classification...     TaxTMI    The Madras High Court found a violation of natural...     TaxTMI    The case involves a challenge to the extension of...     TaxTMI    The ITAT Ahmedabad addressed the validity of an...     TaxTMI    The Gujarat High Court held that the applicant, as...     TaxTMI    The ITAT Delhi considered the validity of a...     TaxTMI    The notification u/s 3 & 5 of CGST Act and u/s 3 of...     TaxTMI    The Instruction issued by the Government of India...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Levy of CGST - Providing Accommodation services to SEZ units - ...

Case Laws     GST

October 15, 2019

Levy of CGST - Providing Accommodation services to SEZ units - zero rated supplies or not - The supply of accommodation services provided to a SEZ Unit would be treated as a Zero-rated supply and this is subject to the provisions of section 17(5) of the CGST Act.

View Source

 

← Previous Next →

 

You may also like:

  1. Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By...

  2. Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.

  3. Supply of goods & services to SEZ or not - intra-state supply - Place of Provision Rules - Whether the Hotel Accommodation & Restaurant services provided by them, within...

  4. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

  5. Place of supply - Rate of GST - Petitioner is the SEZ unit - e-auction by the respondents - taking delivery in the State of auction - the acknowledgment of goods at...

  6. Validity Of assessment order passed - SEZ unit - Supply of services without charging GST since it was a zero rated supply - turnover inadvertently reported under the...

  7. In case of services provided to the SEZ Unit is not for authorized operations, then they would not be treated as supplies to SEZ Units and would not be covered under the...

  8. The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu,...

  9. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

  10. GST - subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ...

  11. GST – services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.

  12. Supply of services - local services or export of services - services provided to the US Client directly - benefit of zero-rated - The statute is unambiguous in as much...

  13. Levy of IGST - services provided by the applicant to the entities located outside India - zero rated supply or not - As the services provided by the applicant are in the...

  14. SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and...

  15. Applicable GST SAC and GST rate - - providing boarding and lodging to the students - There are two distinct supplies in this contract one for accommodation and the other...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Composition scheme
F: Customer Free of charge supply - scheme to be mentioned in Shipping bi...
A: No Service Tax payable on freight margin recovered from the customer i...
A: EVERY ERRONEOUS DECISION BY LOWER COURT NOT AMENABLE TO WRIT OF CERTIO...
A: A NEW HORIZON FOR AI REGULATIONS
A: Remedy cannot be availed under writ jurisdiction when alternate remedi...
H: Seizure order declared illegal by High Court. BI (EO) lacked authority...
H: Deduction u/s 11(1) on accumulated income. Donations not hit by Explan...
H: Restriction on set-off of loss from house property upheld as constitut...
H: Salary income: One-time payment to ESOP holders not taxable as perquis...
H: Interest received on compensation from auction sale deemed capital rec...
H: Reassessment proceedings u/s 147 after 4 years lacked fresh material. ...
H: Validity of reassessment u/s 148 challenged - AY 2013-14 beyond block ...
H: Legal right to challenge auction of HUF properties granted. Lis Penden...
H: Addition as unexplained income was unjustified. Lack of proof on trans...
H: Exemption u/s 54F for investment in residential house denied. Property...
H: Discrepancy in Form 26AS & income return resolved. Salary disallowance...
H: Payments to overseas entities not liable for TDS, deemed as relocation...
H: Disallowance of royalty payment & TDS u/s 195 upheld in favor of asses...
H: Rectification of mistake u/s 154 beyond limitation period - AO's duty ...
H: Non-taxable contributions from members upheld under doctrine of mutual...
F: treatment of liability in case of transfer of business
F: ITC disalowed us/ 16(4) due filled return after cutoff date.
A: Reasonable accounting estimates are acceptable under provisions relati...
A: Share Transfer Vs Share TransmissionShare Transfer Vs Share Transmissi...
A: Department should seek document/clarification if required from assesse...
A: Does MRA answer the BIS Conundrum for Foreign Manufacturers
A: HOW WILL GST APPELLATE TRIBUNALS FUNCTION
A: Acknowledging the order-in-original issued by non-competent authority ...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...