Question 11: Whether a hotel situated outside SEZ raising invoice to SEZ unit for room rent, will charge IGST or CGST+SGST as per sec 7(5)(b) and sec 12(3) of IGST act'

Answer Renting of hotel room service has been provided in DTA. Therefore all the provisions that is applicable on supply of service in DTA is applicable in this case .

Thus according to section 12 (3) place of supply in this case is location of Hotel. thus CGST and SGST shall be charged. .(REPLY dt. 13/2/2018)