Question21: Our unit located at Andhra Pradesh SEZ area as a status Co-developer .Can SEZ Co-developer provide the guest house service . If yes ,is it taxable under GST regime '

Answer You have to check your permission given for development of SEZ. As a developer of SEZ you are providing various services to the units located in SEZ area. In case the guest house facility is for the units located in SEZ area, then get the necessary amendments in permission.
If the service is provided by SEZ Developer to SEZ unit, then it is Export and not subjected to GST. (reply dt. 05/07/2018)