Kerala Forest Development Corporation Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- March 1, 2019
- Type:
- Advance Ruling
Subject
Tax liability under GST for the tour packages, which are provided to guests by way of separate services against separate invoices
Summary
The applicant is conducting Eco-tourism activities in the reserve forest at Munnar, Gavi, Nelliyampathy and Arippa. The applicant intends to issue separate invoices to customers/guests for the services availed by them, instead of giving as packages.…
Judgement
Kerala Forest Development Corporation has been established with an unique commitment to preserve the culture and beauty of forest and for the development of Eco-Tourism in the State of Kerala. Accordingly, the applicant is conducting Eco-tourism activities in the reserve forest at Munnar, Gavi, Nelliyampathy and Arippa. The objective of Eco-Tourism programs is to provide the guests the experience…