https://www.taxtmi.com/caselaws?id=377631 The judgment clarified the tax liability under GST for tour packages offering accommodation, food and beverages, and authorized guides. Accommodation with a declared tariff below Rs. 1000 per day is exempt, with varying tax rates based on tariff ranges from 12% to 28%. Separate invoices for food and beverages are required, taxed at 5% without input credit. Authorized guides' services are subject to an 18% GST rate. The ruling emphasized taxing goods and services separately at applicable rates, ensuring compliance with GST regulations for the diverse services provided in the tour packages. en-us Fri, 01 Mar 2019 00:00:00 +0530 Sat, 08 Jun 2019 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377631 The judgment clarified the tax liability under GST for tour packages offering accommodation, food and beverages, and authorized guides. Accommodation with a declared tariff below Rs. 1000 per day is exempt, with varying tax rates based on tariff ranges from 12% to 28%. Separate invoices for food and beverages are required, taxed at 5% without input credit. Authorized guides' services are subject to an 18% GST rate. The ruling emphasized taxing goods and services separately at applicable rates, ensuring compliance with GST regulations for the diverse services provided in the tour packages. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377631