Levy of CGST - Providing Accommodation services to SEZ units - ...
Accommodation services to SEZ units classified as zero-rated supply under CGST, subject to section 17(5) compliance.
October 15, 2019
Case Laws GST AAR
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.
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