https://www.taxtmi.com/forum/issue?id=118276 Accommodation services to an SEZ unit are zero rated; GST rate determination shifted from declared tariff to value of supply, while practical handling where LUT is not used may involve paying IGST and claiming refund. The applicable tax classification for accommodation is determined by room charges rather than by the service recipient, with differential rates tied to room charge slabs. en-us Mon, 12 Dec 2022 12:23:25 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118276 Accommodation services to an SEZ unit are zero rated; GST rate determination shifted from declared tariff to value of supply, while practical handling where LUT is not used may involve paying IGST and claiming refund. The applicable tax classification for accommodation is determined by room charges rather than by the service recipient, with differential rates tied to room charge slabs. Discussion-Forum GST Mon, 12 Dec 2022 12:23:25 +0530 https://www.taxtmi.com/forum/issue?id=118276