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

Issue Id: - 117927
Dated: 20-4-2022
By:- NARENDER YARRAGORLA

Accomodation service Supply to SEZ Unit


  • Contents

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

Showing Replies 1 to 5 of 5 Records

Page: 1


1 Dated: 22-4-2022
By:- DR.MARIAPPAN GOVINDARAJAN

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


2 Dated: 23-4-2022
By:- KASTURI SETHI

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


3 Dated: 23-4-2022
By:- 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.


4 Dated: 24-4-2022
By:- 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


5 Dated: 24-4-2022
By:- Ravinesh Sinha

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


Page: 1

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