Hotel Services in Karnataka SEZs Not Tax-Exempt Under GST, Deemed Intra-State Supplies per Place of Provision Rules.
Case-Laws
GST
Supply of goods & services to SEZ or not – intra-state supply – Place of Provision Rules – Whether the Hotel Accommodation & 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? – Held No – AAR
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