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TMI Blog2019 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... orest Development Corporation has been established with an unique commitment to preserve the culture and beauty of forest and for the development of Eco-Tourism in the State of Kerala. Accordingly, the applicant is conducting Eco-tourism activities in the reserve forest at Munnar, Gavi Nelliyampathy and Arippa. The objective of Eco-Tourism programs is to provide the guests the experience of the wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. If the guests choose all the services, they will provide separate invoice. Accordingly, the applicant requested advance ruling on the following: Tax liability under GST for the 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. The aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom guests on per head. As per SAC 9963, exemption is eligible only if services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent (SRO.No.371/2017 Sl.No,14). As per S.R.O.No.370/2017 dtd.30-06-2017, 'accommodation in hotels, inns, guest house ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of the destinations, and are served to the guests as per their request and separate invoices are to be issued. As per Notification No. 13/2018-Central Tax (Rate), dtd.26-07-2018, "supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 view of the observations stated above, the following rulings are issued: Tax liability under GST for the tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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