M/s Gogte Infrastructure Development Corporation limited

a)Supply of Resturant And lodging servcies to employees ,customers,visitors & gusets of SEZ units in karnataka.

b) "Exemption to SEZ units located in state of  Karnatka. a) Section 7(5) (b) of the IGST Act :treats supply of Goods /Services to or by  SEZ as a deemed Interstate  supply     b) Section 16(1) (b) of the IGST Act : defines the term "Zero rated Supplies " to include Exoprts and supply of goods/Services to SEZ's

c) & e)Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”