1. Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ?
2. Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units “can be treated as supply to SEZ units or not ?
3. Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ?
States/UT
Order No. & Date
GST-ARA- 39/2018-19/B- 95 Mumbai dated 20.08.2018
Order date
20-08-18
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Category
97 (2) (b) &(e)
Year