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    <description>The Authority ruled that the hotel accommodation and restaurant services provided by the applicant to the employees and guests of SEZ units cannot be treated as supply to SEZ units in Karnataka. Instead, they are considered intra-state supplies and subject to taxation accordingly.</description>
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      <description>The Authority ruled that the hotel accommodation and restaurant services provided by the applicant to the employees and guests of SEZ units cannot be treated as supply to SEZ units in Karnataka. Instead, they are considered intra-state supplies and subject to taxation accordingly.</description>
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