https://www.taxtmi.com/caselaws?id=368483 The Authority for Advance Ruling determined that services provided by a SEZ Co-developer's hotel in a non-processing zone of a Special Economic Zone (SEZ) to clients within the SEZ are considered zero-rated supplies, exempt from GST. However, services to clients outside the SEZ attract GST liability. This distinction ensures compliance with GST regulations, clarifying the tax treatment for services within and outside the SEZ. en-us Mon, 30 Jul 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368483 The Authority for Advance Ruling determined that services provided by a SEZ Co-developer's hotel in a non-processing zone of a Special Economic Zone (SEZ) to clients within the SEZ are considered zero-rated supplies, exempt from GST. However, services to clients outside the SEZ attract GST liability. This distinction ensures compliance with GST regulations, clarifying the tax treatment for services within and outside the SEZ. Case-Laws GST Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368483