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In case of services provided to the SEZ Unit is not for authorized operations, then they would not be treated as supplies to SEZ Units and would not be covered under the zero-rated supplies but still would be a transaction covered under the IGST Act, 2017 and taxable at 18% with the place of supply being the provision of such services.

Rate of Tax — The Applicant is in the business of providing accommodation services to various corporate in Bengaluru and they include certain SEZ Units. The applicant sought advance ruling on the question whether the IGST at 0% is applicable for the invoices raised to the SEZ Units, even if the accommodation services were rendered outside the SEZ Zone? The Authority ruled out that in case of services provided to the SEZ Unit is not for authorized operations, then they would not be treated as supplies to SEZ Units and would not be covered under the zero-rated supplies but still would be a transaction covered under the IGST Act, 2017 and taxable at 18% with the place of supply being the provision of such services. — Poppy Dorothy Noel (M/S. The Pommels), In Re… [2019] 16 TAXLOK.COM 100 (AAR-Karnataka)