Accomodation Services provided by hotel to the employees of SEZ units cannot be treated as supply to SEZ: AAR

Applicant: M/S Gogte Infrastructure development corporation limited, Belgaum Question: Whether the Hotel Accomodation and Restaurant services provided by them, with in the premises of hotel to the employees & guests of SEZ unit, be treated as supply of goods or services to SEZ units in Karnataka or not? Ruling: The Place of Supply of services by way of lodging accommodation by a hotel, shall b…