a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST?
b. If the accommodation service to SEZ are covered under IGST Act, can these be treated as zero rated supplies and the invoice be raised without charging Tax after executing LUT under section 16?
States/UT
Order No. & Date
KAR/ADRG/37/2019 dated 16-09-2019
Order date
16-09-19
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Category
97 (2) (e)
Year