BMC Associates says Replied on 22nd August,2026 04:13 AM

Yes. Short-term accommodation provided to an SEZ developer or SEZ unit is treated as an inter-State supply, even where the immovable property is situated in the same State as the supplier. The reason is Section 7(5)(b) of the IGST Act, 2017, which specifically provides that supplies made to an SEZ developer or SEZ unit are treated as inter-State supplies. CBIC clarified this specifically in Circular No. 48/22/2018-GST dated 14 June 2018. Although accommodation services relating to immovable property generally follow the place-of-supply rule under Section 12(3), the specific provision relating to SEZ supplies prevails. Therefore, short-term accommodation, conferencing, banqueting, etc., supplied to an SEZ developer/unit are treated as inter-State supplies. In short: Supply of short-term accommodation to SEZ → Inter-State supply → eligible for zero-rated treatment, subject to the applicable conditions. For GST and SEZ compliance assistance, businesses can consult experienced chartered accountant firms in gurgaon, a qualified chartered accountant gurgaon, a reliable ca firm in gurgaon, or a professional ca in gurgaon.