https://www.taxtmi.com/caselaws?id=387135 AAR Karnataka ruled that accommodation services provided to SEZ Units constitute inter-state supply under Section 7(5)(b) of IGST Act, 2017, overriding Section 12(3)(c). When services are for authorized SEZ operations, they qualify as zero-rated supplies under Section 16(1). However, if services are not for authorized operations, they remain taxable at 18% IGST with place of supply being where services are rendered, though still covered under IGST Act provisions. en-us Fri, 20 Sep 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387135 AAR Karnataka ruled that accommodation services provided to SEZ Units constitute inter-state supply under Section 7(5)(b) of IGST Act, 2017, overriding Section 12(3)(c). When services are for authorized SEZ operations, they qualify as zero-rated supplies under Section 16(1). However, if services are not for authorized operations, they remain taxable at 18% IGST with place of supply being where services are rendered, though still covered under IGST Act provisions. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387135