Karnataka Authority for Advance Ruling 20 September 2019, KAR/AAR/59/2019-20 (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?)

Present: 1 Sri. Harish Dharnia, Addl Commissioner of Central Tax, Member (Central Tax) Dr. Ravi Prasad M.P. Joint Commissioner of Commercial Taxes Member (State Tax) ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 Smt. Poppy Dorothy Noel, Proprietrix, M.