Accomodation service Supply to SEZ Unit

[NARENDER YARRAGORLA]

If a Lodge and accommodations service is provided to a unit located in SEZ, whether the supply becomes Intra or Inter state supply and Taxable or Zero Rated Supply?

AI Summary

Debate on GST: Is SEZ accommodation service inter-state and zero-rated? Discussing upfront tax payment vs. LuT option. A discussion on a forum addresses whether accommodation services provided to a Special Economic Zone (SEZ) unit are considered intra- or inter-state supply, and whether they are taxable or zero-rated under GST. Contributors agree it is an inter-state supply, thus zero-rated, but opinions differ on whether tax should be paid upfront with a refund claimed later. One suggests supplying under a Letter of Undertaking (LuT) without tax payment. Another seeks clarification on the service provider's location to determine the place of supply. Participants request additional information and circular references for clarity.