Accommodation services by hotels to SEZ employees is inter-state in nature, attract Nil GST

Setting aside recent advance ruling by Karnataka Advance Ruling Authority (ARA), the Central Board of Indirect taxes and Customs (CBIC) has stated that services of short term accommodation, conferencing, banqueting etc. provided to a  SEZ developer or a SEZ unit will be treated as an inter-State supply.  CBIC has also clarified that if event management services, hotel, accommodation serv…