In Re : M/s Gogte Infrastructure Development Corporation Limited
GST
2018 (5) TMI 759 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 59 G S.T.R. 209 (AAR), 2018 (13) G. S. T. L. 114 (A. A. R. – GST), [2018] 2 GSTL (AAR) 101 (AAR)
AUTHORITY FOR ADVANCE RULING – KARNATAKA – AAR
Dated:- 21-3-2018
Advance Ruling No. KAR ADRG 2/2018
GST
Sri. Harish Dharnia, Joint Commissioner of Central Tax, Member (Central Tax) and Dr. Ravi Prasad M.P. Joint Commissioner of Commercial Tax (Vigilance) Member (State Tax)
Represented by : Sri Rajendra Barve, Chartered Accountant and Authorised Representative
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
M/s Gogte Infrastructure Development Corporation Limited, 2nd Floor, NASCO ISHANNYA, 27/1, Khanapur Road, Tilakwadi, Belgaum – 560 006, having GSTIN number 29AAACG9426FIZI, have filed an applic
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otel, 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 instant application for Advance Ruling under CGST/SGST Act 2017.
4. The authorized representative Sri. R.L. Barve, Chartered Accountant during the personal hearing proceedings stated / pleaded that the applicant is a public limited company; that they are into the hotel business providing hotel accommodation & restaurant services in Belgaum; that the hotel is situated outside the SEZ and also independent of SEZ; that the billing is done on SEZ company for employees of SEZ; t
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on & 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?”
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 the case may be.
8. Therefore on reading Section 16(1)(b) of IGST Act' 2017 & Rule 46 of CGST Rules 2017 together it is clearly evident that the supplies of goods or services or both towards the authorised operations only
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