Event management, hotel stays, and consumables for SEZ developers qualify for zero-rated benefits under CGST Act Section 17(5).
Circulars
GST
GST – subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier.
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