AAAR : Confirms taxability of hospitality services from SEZ’s non-processing zone to clients outside SEZ

Gujarat AAAR upholds AAR-order affirming that appellant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone (SEZ) to the clients located outside the territory of SEZ as rendering of services from SEZ to DTA does not qualify as Zero-rated supply in terms of Section 16 of IGST Act, 2017; Rejects appellant’s reliance on Sec 53(1) of the SEZ Act, 2005, opines that “It appears that the appellant has misconstr...