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SAPTHAGIRI HOSPITALITY PRIVATE LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Druvank Parikh
Res. Counsel
Na

Petitioner / Applicant

SAPTHAGIRI HOSPITALITY PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2018
Order No.

GUJ/GAAR/RULING/2018/14

Citation

2018(7) TAXREPLY 257
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ORDER

The applicant, M/s. Sapthagiri Hospitality Private Limited, has stated that they are in the possession of Letter of Permission No. F.2/9/2003-EPZ dated 21.08.2009 issued by the Ministry of Commerce & Industry, New Delhi in favour of them as a Co-Developer for providing infrastructure facilities to establish a Hospitality Project in non-processing zone of Dahez SEZ. Accordingly, the applicant constructed a hotel in the non-processing zone of Dahez SEZ on the land allotted to it and started hospitality services therein. 1.1 The applicant submitted that the hospitality services provided by them inter-alia includes providing rooms on tariff, supplying food/beverages, laundry services, housekeeping services etc within the premises of the hotel. 1.2 The applicant further stated that considering the provisions of Section 16(1)(b) of the IGST Act, 2017, the company running a hotel in SEZ should not be made liable to pay GST considering the services provided by it as 'zero ra....

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