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manisha (Querist)

12 February 2018 Hi

Hotel in Gurgaon is providing services to SEZ unit. will it be Intra state or Inter state Supply? Kindly refer the applicable section of IGST Act.

Arpit

Arpit (Expert)

12 February 2018 Hotel shall be charging CGST and SGST. But they shall charge IGST if services are been given to SEZ Unit

manisha

manisha (Querist)

12 February 2018 By which Section it should charge Local Taxes

Arpit

Arpit (Expert)

12 February 2018 As per Section 7 of IGST Act, supply of goods or services to a Special Economic Zone developer or a Special Economic Zone unit shall be treated to be a supply of goods or services or both in the course of inter state trade or commerce. Hence, IGST shall be charged. But you need to proof that the service was given to SEZ unit. Otherwise, CGST or SGST shall be charged.

I hope this clarifies the point

manisha

manisha (Querist)

12 February 2018 That means we will see POS as per section 12 and then Section 7 will overule the said section. Thanks

Arpit

Arpit (Expert)

12 February 2018 yes section 7 shall overrule other section as it is a specific section and answers the query directly

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