<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2019 (4) TMI 75 - AUTHORITY FOR ADVANCE RULINGS, KERALA</title>
    <link>https://www.taxtmi.com/caselaws?id=377631</link>
    <description>Separate invoiced components of an eco-tourism package are taxed independently under GST according to the nature of each supply. Accommodation is assessed by reference to the declared tariff of the unit of accommodation, not on a per-head basis. Food and beverages billed separately attract the applicable restaurant rate. Authorized guide services are treated as a distinct taxable service, and trekking accessories are taxed as separate goods or services, as applicable. Where goods and services are separately shown and valued, the transaction is not treated as a single composite package for GST purposes; each supply bears tax at its own applicable rate.</description>
    <language>en-us</language>
    <pubDate>Fri, 01 Mar 2019 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 07 Mar 2025 17:06:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=565052" rel="self" type="application/rss+xml"/>
    <item>
      <title>2019 (4) TMI 75 - AUTHORITY FOR ADVANCE RULINGS, KERALA</title>
      <link>https://www.taxtmi.com/caselaws?id=377631</link>
      <description>Separate invoiced components of an eco-tourism package are taxed independently under GST according to the nature of each supply. Accommodation is assessed by reference to the declared tariff of the unit of accommodation, not on a per-head basis. Food and beverages billed separately attract the applicable restaurant rate. Authorized guide services are treated as a distinct taxable service, and trekking accessories are taxed as separate goods or services, as applicable. Where goods and services are separately shown and valued, the transaction is not treated as a single composite package for GST purposes; each supply bears tax at its own applicable rate.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 01 Mar 2019 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=377631</guid>
    </item>
  </channel>
</rss>