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2019 (4) TMI 75 - AUTHORITY FOR ADVANCE RULINGS, KERALALiability of GST - tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc against separate invoices - Serial No.7 of N/N. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended by N/N. 13/2018- Central Tax (Rate) dated 26.07.2018. Held that:- It is stated that food and beverages are prepared in each of the destinations, and are served to the guests as per their request and separate invoices are to be issued - The applicant is providing service of authorized guide which attract 18% GST. As per Circular No.47/21/2018-GST dtd.08-06-2018, it has been clarified that the taxability of supply would have to be determined on a case to case basis looking at the facts and circumstances of each case. Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately. In case where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be Liable to tax at the rates as applicable to such goods and services separately.
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