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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 ..... ide 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. - AAR No. KER/33/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uested 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 authorized representative was heard. It is stated that charges for accommodation per guest is below threshold minimum to levy tax. The food and beverages are prepared in each of the destinations, and are served to the guests. Since the accommodations are in far away places the guests are provided with a fixed menu with choices and accordingly the rates are also fixed. For this they will charge 5% GST vide Serial No.7 of Notification No.11/2017- Central Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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