https://www.taxtmi.com/forum/issue?id=117170 Accommodation services provided by a hotel outside the SEZ to employees of an SEZ unit are taxable because consumption occurs outside the SEZ; exemptions apply only where goods or services are consumed within the SEZ, and GST paid cannot be refunded solely on the basis that the recipient is an SEZ unit. en-us Sun, 18 Apr 2021 09:26:17 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117170 Accommodation services provided by a hotel outside the SEZ to employees of an SEZ unit are taxable because consumption occurs outside the SEZ; exemptions apply only where goods or services are consumed within the SEZ, and GST paid cannot be refunded solely on the basis that the recipient is an SEZ unit. Discussion-Forum GST Sun, 18 Apr 2021 09:26:17 +0530 https://www.taxtmi.com/forum/issue?id=117170