Case LawOrder No. 26/WBAAR/2019-20
Golden Vacations Tours and Travels ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 23, 2019
- Type:
- Advance Ruling
- Members:
- Ms Susmita Bhattacharya, Parthasarathi Dey
Subject
Standalone service of arranging accommodation in a hotel is classifiable under SAC 9985 52
ClassificationInput Tax Credit
Summary
The Applicant is stated to be a tour operator. It seeks a ruling on the classification of the service it provides when it arranges the client’s accommodation in hotels. It further wants to know whether the GST the hotels charge on it can be cla…
Judgement
1.1 The Applicant is stated to be a tour operator. It seeks a ruling on the classification of the service it provides when it arranges the client’s accommodation in hotels. It further wants to know whether the GST the hotels charge on it can be claimed as an input tax credit. The questions raised are admissible for advance ruling under section 97(2)(a) &(d) of the GST Act. 1.2 The…