Gogte Infrastructure Development Corporation Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- March 21, 2018
- Type:
- Advance Ruling
- Members:
- HARISH DHARNIA AND DR. RAVI PRASAD M.P
Subject
Accommodation services provided to employees and guests of SEZ units cannot be treated as inter-state supplies
Summary
The Applicant is engaged in hotel business, having hotel "Fairfield Marriott" and provides hotel accommodation & restaurant services. They are providing services to the employees & guests of some of the units in SEZ, Belgavi, in add…
Judgement
1. M/s. Gogte Infrasturcture Development Corporation Limited, 2nd Floor, NASCO ISHANNYA, 27/1, Khanapur Road, Tilakwadi, Belgaum - 560 006, having GSTIN number 29AAACG9426F1ZI, have filed an application, on 25.11.2017, for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules, 2017 & KGST Rules, 2017, in form GST ARA 01. T…