https://www.taxtmi.com/forum/issue?id=115634 Supply of hotel accommodation invoiced to an SEZ unit for an employee on official duty is a zero-rated supply, requiring the supplier to execute an LUT to claim zero-rating; without LUT IGST is chargeable. Administrative rules and circulars condition refunds and benefits on supplies being for authorized operations with specified officer endorsement, and the SEZ Act and Rules govern eligibility and may override general law for SEZ matters. en-us Fri, 08 Nov 2019 08:00:59 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115634 Supply of hotel accommodation invoiced to an SEZ unit for an employee on official duty is a zero-rated supply, requiring the supplier to execute an LUT to claim zero-rating; without LUT IGST is chargeable. Administrative rules and circulars condition refunds and benefits on supplies being for authorized operations with specified officer endorsement, and the SEZ Act and Rules govern eligibility and may override general law for SEZ matters. Discussion-Forum GST Fri, 08 Nov 2019 08:00:59 +0530 https://www.taxtmi.com/forum/issue?id=115634