Hotel Must Pay GST on Services to Clients Outside Dahez SEZ, per Section 5(1) of IGST Act 2017.

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Full Text of the Document

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....Levy of GST - hospitality services - The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located outside the territory of Special Economic Zone under the provisions of Section 5(1) of Integrated Goods and Service Tax Act, 2017.....