Sapthagiri Hospitality (P.) Limited ., In re
Date: January 2, 2019
Subject Matter
GST is applicable on the services provided by a hotel located in non-processing zone of an SEZ to the clients located outside the territory of SEZ. AAR ruling upheld.
Summary
The applicant has sought ruling on following questions before the AAR- (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…
The appellant, M/s. Sapthagiri Hospitality Private Limited has constructed a hotel in the non-processing zone of Dahez SEZ on the land allotted to it and started hospitality services therein. The appellant submitted that the hospitality services provided by them inter-alia includes providing rooms on tariff, supplying food/beverages, laundry services, housekeeping services etc. within the premises…