TaxTMI 
TaxTMI 
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?
Accomodation service Supply to SEZ Unit
20 Apr 2022 
5 Replies 
1786 Views Asked by
Inter-State supply: lodging to SEZ units treated as zero-rated, with IGST refundable or LUT option available.
Lodging and accommodation supplied to an SEZ unit are treated as inter-State supply and zero-rated supply. The supplier can either export under a Letter of Undertaking without payment of tax or pay IGST and claim refund; the place of supply depends on the location of the service provider and a departmental circular is referenced. (AI Summary)
Lodging and accommodation supplied to an SEZ unit are treated as inter-State supply and zero-rated supply. The supplier can either export under a Letter of Undertaking without payment of tax or pay IGST and claim refund; the place of supply depends on the location of the service provider and a departmental circular is referenced. (AI Summary)