Issue : Tax liability under GST for tour packages, which are provided to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc., against separate invoices ?
Held :In case where a supply involves supply of both goods and services and value of such goods and services supplies are shown separately, goods and services would be liable to tax at rates as applicable to such goods and services separately
AUTHORITY FOR ADVANCE RULINGS, KERALA
Kerala Forest Development Corporation Ltd. In re
S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER
ADVANCE RULING NO. KER/33/2019
MARCH 1, 2019