Accomodation service Supply to SEZ Unit, Goods and Services Tax - GST

[NARENDER YARRAGORLA]

If a Lodge and accommodations service is provided to a unit located in SEZ, whether the supply becomes Intra or Inter state supply and Taxable or Zero Rated Supply?

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is inter-State supply and attracts IGST.

[KASTURI SETHI]

It is inter-State supply and hence zero-rated but tax will be paid and refund of IGST is to be claimed.

[Shilpi Jain]

It will be a zero-rated supply - inter-State supply. THere is also a circular in this regard.

You can either opt to supply under LuT without payment of any tax or

pay IGST on this transaction and go for refund. Option 1 suggested.

[Alkesh Jani]

Shri

Please elaborate, lodging and accommodations is provided by whom and what is the location of this service provider.

Shilpi Madam is requested to provide the Circular No. and date.

The above query is for my knowledge purpose only.

Thanks

[Ravinesh Sinha]

It depends upon the lodge whether located in SEZ or else where. Location of lodge help to ascertain place of supply