AAR: Accommodation Services to SEZ units for authorised operations, “zero-rated”, however supplies for un-authorized operations taxable at 18%

Karnataka AAR rules on taxability of supply of accommodation services to SEZ unit for authorised and un-authorised operations; Observes that consideration for accommodation services provided is payable by the company which is a SEZ unit and hence in terms of Sec. 2(93) CGST Act, 2017 the SEZ unit would be the recipient of service and applicant is the supplier; In view of provisions of Sec 7(5)(b) of the IGST Act, 2017 viz. ‘Supply of goods or services or both- … (b) to or...