What is the definition of service provider ? For service export promotion council

[Dinesh kumar]

What is the procedure to fulfil export obligation against EPCG license issued to hotel( service provider) ? 

in which columns of GSTR-3B, supply will be r reflected showing service provide to foreigners? 

Is it will be counted as deemed export or not ? 

AI Summary

Zero-rated supply classification for hotel services affects GSTR-3B reporting and EPCG export-obligation treatment.
Hotels can meet EPCG export obligations by earning foreign exchange supported by FIRC/BRC for specified services listed in the EPCG application; these services are not deemed exports. Forum responses conflict on GST treatment: some treat such supplies as zero-rated exports to be shown in GSTR-3B table 3.1(b), while others treat accommodation to foreigners as B2C with place of supply in India and not zero-rated, to be declared in table 3.1(a).