The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, 2017 and the services of the appellant are also not in the nature of restaurant services in SEZ as claimed by the appellant.
APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Merit Hospitality Services (P) Ltd., In re
ORDER NO. MAH/AAAR/SS-RJ/12/2018-19
NOVEMBER 1, 2018