https://www.taxtmi.com/caselaws?id=409692 The Authority for Advance Ruling classified the services provided by the applicant, a resort operating houseboats for cruises, under SAC 996415, "Local water transport services of passengers." The services were deemed subject to an 18% GST rate under Notification No. 11/2017 Central Tax (Rate). The applicant was found eligible for Input Tax Credit on expenses related to vessel maintenance and food supplies during cruises, in accordance with Section 17(5) of the CGST Act. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409692 The Authority for Advance Ruling classified the services provided by the applicant, a resort operating houseboats for cruises, under SAC 996415, "Local water transport services of passengers." The services were deemed subject to an 18% GST rate under Notification No. 11/2017 Central Tax (Rate). The applicant was found eligible for Input Tax Credit on expenses related to vessel maintenance and food supplies during cruises, in accordance with Section 17(5) of the CGST Act. Case-Laws GST Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409692