CBIC : Accommodation, hotel services to SEZs constitute 'inter-state' supplies; 'Zero-rating' for authorised operations

CBIC clarifies that services of short term accommodation, conferencing, banqueting etc. provided to SEZ developer / unit shall be treated as ‘inter-state supply’; Reiterates, “It is an established principle of interpretation of statutes that in case of an apparent conflict between two provisions, the specific provision shall prevail over the general provision” and therefore, Section 7(5)(b) of IGST Act providing that supplies to SEZ developer / unit shall be...