TaxTMI 
TaxTMI 
Q is running say a hotel in Maharashtra. An employee of one SEZ Unit/ Company stays in that hotel, while being on official duty on behalf of the said SEZ unit. Q is required to raise the Invoice on the SEZ Unit/Company outside Maharashtra. a) Whether supply of service to an employee on behalf of the SEZ Unit would be considered to be supply to SEZ Unit and be treated as Zero Rated? b) If the answer to a) is affirmative, then whether Q shall have to comply with LUT formalities? c) In case Q has to charge GST, Whether Q is required to charge SGST & CGST OR IGST?
Supply to SEZ
08 Nov 2019 
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Zero-rated supply: hotel services invoiced to SEZ units treated as zero-rated, subject to LUT and authorised-operation conditions.
Supply of hotel accommodation invoiced to an SEZ unit for an employee on official duty is a zero-rated supply, requiring the supplier to execute an LUT to claim zero-rating; without LUT IGST is chargeable. Administrative rules and circulars condition refunds and benefits on supplies being for authorized operations with specified officer endorsement, and the SEZ Act and Rules govern eligibility and may override general law for SEZ matters. (AI Summary)
Supply of hotel accommodation invoiced to an SEZ unit for an employee on official duty is a zero-rated supply, requiring the supplier to execute an LUT to claim zero-rating; without LUT IGST is chargeable. Administrative rules and circulars condition refunds and benefits on supplies being for authorized operations with specified officer endorsement, and the SEZ Act and Rules govern eligibility and may override general law for SEZ matters. (AI Summary)