Carnation Hotels Private Limited ., In re
Date: September 16, 2019
Subject Matter
Supply of accommodation services provided to a SEZ Unit would be treated as a Zero-rated supply
Summary
a. Whether accommodation service proposed to be rendered by the applicant to SEZ units are liable to CGST and SGST or IGST? The accommodation service proposed to be rendered by the applicant to SEZ units are covered under the IGST as it is an inter-S…
M/s CARNATION HOTELS PRIVATE LIMITED, (hereinafter called the “applicant”), No.600, Anand Building, 4th Floor, JP Nagar VI phase, Above Indus Ind Bank, Bangalore 560078, an unregistered dealer in the state of Karnataka, have filed an application on 23/04/2018 for advance ruling under Section 97 of CGST Act 2017 86 KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 201…