2019 (4) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....objective of Eco-Tourism programs is to provide the guests the experience of the wild life in natural habitat and to create awareness for conservation as well as protection of forest wild life. The applicant offers tour packages at Munnar, Gavi, Nelliyampathy and Arippa. The charges for tour package depends upon the type of accommodation choose by the customers. Now the applicant intends to change the modus operandi by issuing separate invoices to customers/guests for the services availed by them, instead of giving as packages. The services offered under different category are; (a) providing accommodation; (b) preparing and serving food and beverages; (c) providing service of authorized guides; (d) providing trekking accessories....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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 houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per per day or equivalent is taxable at 12% GST. If the declared tariff of unit accommodation is Rs. 2500/- and above, but less Rs. 7500/- per unit per day or equivalent is taxable at 18% GST and the same above Rs. 7500/- attract 28% GST. [Explanation: "declared tariff" includes charge....