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TMI Blog2018 (5) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... only shall be treated as Supplies to SEZ Developer /SEZ Unit. Since place of provision of services in case of Hotel has been prescribed under the Act 'location of the Hotel' the rendition of services of restaurant, short term accommodation and Banqueting/conferencing cannot be said to have been 'imported or procured' into SEZ Unit/ Developer. Hence, by no stretch of imagination and therefore, in the instant case, the supply is intra state supply. Ruling:- The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act'2017. Therefore the applicant filed this instant application seeking advance ruling on the following issue : Whether the Hotel Accommodation Restaurant services provided by them, within the premises of the Hotel, to the employees guests of SEZ units, be treated as supply of goods services to SEZ units in Karnataka or not? PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2018. 3. The Applicant submitted Specific authorization, issued by Sri. Prabhakar S Apte, Director, M/s Gogte Infrastructure Development Corporation Ltd., authorizing Sri. R.L. Barve, Chartered Accountant to represent the applicant in and to produce accounts and documents connected with the proceedings before the authorities in respect of the insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by them, within the premises of the Hotel, to the employees guests of SEZ units, be treated as supply of goods services to SEZ units in Karnataka or not? 7. Supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit are treated as 'Zero Rated Supply' in terms of Section 16(1)(b) of IGST Act 2017. Further Rule 46 of CGST Rules 2017 stipulates that the invoice shall carry an endorsement Supply meant for export / Supply to SEZ unit or SEZ Developer for authorised operations on payment of Integrated Tax or Supply meant for Export / Supply to SEZ unit or SEZ Developer for authorised operations under Bond or Letter of Undertaking without payment of Integrated Tax as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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