Sapthagiri Hospitality (P.) Limited ., In re

Date: July 30, 2018

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R.B. Mankodi, G C Jain
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Subject Matter

Supplies made by an SEZ Co-developer to the clients located in Special Economic Zone for authorized operations will be treated as zero rated supplies

Zero-rated Supply

Summary

The applicant has sought ruling on following questions- (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia incl…

The applicant, M/s. Sapthagiri Hospitality Private Limited, has stated that they are in the possession of Letter of Permission No. F.2/9/2003-EPZ dated 21.08.2009 issued by the Ministry of Commerce & Industry, New Delhi in favour of them as a Co-Developer for providing infrastructure facilities to establish a Hospitality Project in non-processing zone of Dahez SEZ. Accordingly, the applicant c…

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