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GST implication on Running a restaurant in SEZ area

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — In view of the detailed discussions in respect of situations of Case-I, Case-II and Case-Ill above, the applicant cannot claim that they are running a restaurant in SEZ. Rather their service would fall under outdoor catering service as per discussions in details above.

As all the facts which are required for decision in respect of Case-IV have not been put before this authority, we are constrained to state that in view of the lack of complete facts before us, this question cannot be answered by this authority with limited facts before us.

Merit Hospitality Services Pvt. Ltd. …. [2018] 2 TAXLOK.COM 087 (AAR-Maharashtra)