AAR Karnataka’s Judgement on Applicability of IGST at 0% for the Invoices Raised to the SEZ Units, Even If the Accommodation Services were Rendered Outside the SEZ Zone

Case: Poppy Dorothy Noel dated: 20.09.2019

Query: Whether the IGST at 0% is applicable for the invoices raised to the SEZ Units, even if the accommodation services were rendered outside the SEZ Zone?

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