Accomodation Services provided by hotel to the employees of SEZ units cannot be treated as supply :AAR
The Applicant filed application dated 25.11.2017 for Advance ruling seeking clarification as to:
Whether the Hotel Accomodation and Restaurnat services provided by them, with in the premises of hotel to the employees & guests of SEZ unit, be treated as supply of goods or services to SEZ units in Karnataka or not

RUILING

The Hotel Accommodation and Restaurant services provided by the applicant, with in the premises of the hotel to the employees and guest house of SEZ units, cannot be treated as supply of goods and services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly.