https://www.taxtmi.com/caselaws?id=376990 AAAR Gujarat ruled that accommodation and food services provided by SEZ unit to visitors not located in SEZ are liable to GST. The Authority held that Section 16 of IGST Act, 2017 provides zero-rated supply status only for supplies "to" SEZ developer/unit, not supplies "by" them. The deeming fiction under Section 53 of SEZ Act, 2005 treating SEZ as territory outside customs territory applies only for authorized operations and cannot exempt all SEZ activities from GST. The Authority rejected arguments that SEZ activities are automatically exempt from IGST, clarifying that only specific supplies to SEZ units qualify for zero-rating while other supplies remain taxable under IGST provisions. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376990 AAAR Gujarat ruled that accommodation and food services provided by SEZ unit to visitors not located in SEZ are liable to GST. The Authority held that Section 16 of IGST Act, 2017 provides zero-rated supply status only for supplies "to" SEZ developer/unit, not supplies "by" them. The deeming fiction under Section 53 of SEZ Act, 2005 treating SEZ as territory outside customs territory applies only for authorized operations and cannot exempt all SEZ activities from GST. The Authority rejected arguments that SEZ activities are automatically exempt from IGST, clarifying that only specific supplies to SEZ units qualify for zero-rating while other supplies remain taxable under IGST provisions. Case-Laws GST Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376990