Levy of GST — The hospitality services provided by the Appellant inter-alia includes providing rooms on tariff, supplying food/beverage, laundry services, housekeeping services etc. within the premises of the hotel. Authority of Advance Ruling made Ruling; (i) The supplies made by the Appellant from their hotel located in non-processing zone of Dahez Special Economic Zone to the clients located in Special Economic Zone for authorized operations will be treated as Zero rated supplies under the provisions of section 16(1) of Integrated Goods and services Tax Act, 2017 read with section 2(m) of SEZ Act, 2005; (ii) The Appellant is entitled to pay GST on the services from their hotel located in non-processing zone of Dahez special Economic Zone to the clients located outside the territory of special Economic Zone under the provisions of section 5(1) of Integrated Goods and Service Tax Act, 2017. The Appeal of the appellant against the said ruling rejected. — Sapthagiri Hospitality Private Limited, In Re…. [2019] 08 TAXLOK.COM 092 (AAAR-Gujarat)