Supply of Accommodation Services to SEZ units is for Authorized Operations, Covered Under ‘Zero-Rated Supplies’: AAR [Read Order]

In a recent case the Authority on Advance Ruling (AAR) in Karnataka held that the supply of accommodation services to the SEZ Units is for  Authorized operations, covered under “zero-rated supplies”, and for non-authorized operations, then it would be not covered under “zero-rated supplies” under Section 16(1) of the IGST Act, 2017. Smt. Poppy Dorothy […]

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