Merit Hospitality Services Pvt. Ltd ., In re
Date: November 1, 2018
Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
Supply of food to the employees of an SEZ unit is not zero rated supply
Summary
Supply made by the appellant to the employees of the unit located in SEZ cannot be construed as zero rated supply by any stretch of imagination, as the employees can neither be treated as SEZ developer nor as SEZ unit. Restaurant is a place where mea…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…