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TMI Blog2018 (10) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 7 and Section 8 of IGST Act, 2017 read with the definition of SEZ developer given at Section 2(20) of IGST Act, mandate that all the supply of goods or services made by or to SEZ Co-developer would be considered as interstate supply and the levy of IGST is attracted at the applicable rate. But the IGST law allows the benefit of zero rating to supplies made to an SEZ unit. As per Section 16(1) of IGST Act 'zero rated supply' means any of the following supply of goods or services or both namely (a) export of goods or services or both ; or (b) supply of goods or services or both to a SEZ developer or SEZ Unit. Section 2(m)(iii) of SEZ Act, 2005 defines export means supplying goods, or providing services, from one unit to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of Section 5(1) of Integrated Goods and Service Tax Act, 2017. - GUJ/GAAR/RULING/2018/14 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/32) - - - Dated:- 30-7-2018 - R.B. MANKODI AND G.C. JAIN, MEMBER Present for the applicant : Shri Druvank Parikh, CA The applicant, M/s. Sapthagiri Hospitality Private Limited, has stated that they are in the possession of Letter of Permission No. F.2/9/2003-EPZ dated 21.08.2009 issued by the Ministry of Commerce Industry, New Delhi in favour of them as a Co-Developer for providing infrastructure facilities to establish a Hospitality Project in non-processing zone of Dahez SEZ. Accordingly, the applicant constructed a hotel in the non-processing zone of Dahez SEZ on the land ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to provide accommodation services to a visitor other than a visitor located in SEZ, whether GST is required to be paid? 2 We heard Shri. Dhruvank Parikh, Chartered Accountant, for the appellant on 07.12.2017. We have gone through the submissions made by the applicant in their application for advance ruling and made at the time of personal hearing. We have also gone through the comments on the application offered by the department vide letter FNo. IV/16-32/GST/AAR-SHPL/T/17-18 dated 02.2018. 3. Section 2(20) of the IGST Act, 2017 states that 'Special Economic Zone developer' shall have the same meaning as assigned to it in clause (g) of Section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces from SEZ to DTA does not qualify as Zero rated supply in terms of Section 16 of IGST Act, 2017. Therefore, SEZ Unit/developer making interstate supply to DTA would be liable to pay IGST under IGST Act. Therefore, supply of services by the SEZ unit or Developer from SEZ to DTA would be covered under the normal course of supply. Accordingly the applicant will be liable to pay GST at the prescribed rates for supplies made to the clients located outside the territory of SEZ. 6. In view of the foregoing, we rule as under :- R U L I N G (i) The supplies made by M/s. Sapthagiri Hospitality Private Limited, 17-18, Sapthagiri Complex, Opp. The Gateway Hotel, Near Akota Garden, Akota, Vadodara-390 002 (GSTIN 24AAMCS8870KIZN), a SEZ Co- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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