https://www.taxtmi.com/forum/issue?id=117927 Lodging and accommodation supplied to an SEZ unit are treated as inter-State supply and zero-rated supply. The supplier can either export under a Letter of Undertaking without payment of tax or pay IGST and claim refund; the place of supply depends on the location of the service provider and a departmental circular is referenced. en-us Wed, 20 Apr 2022 11:35:57 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117927 Lodging and accommodation supplied to an SEZ unit are treated as inter-State supply and zero-rated supply. The supplier can either export under a Letter of Undertaking without payment of tax or pay IGST and claim refund; the place of supply depends on the location of the service provider and a departmental circular is referenced. Discussion-Forum GST Wed, 20 Apr 2022 11:35:57 +0530 https://www.taxtmi.com/forum/issue?id=117927