Kerala AAR: 18% GST levy applies on house-boat services but ITC available

MUMBAI: Houseboats sailing languidly in the backwaters are icons of Kerala’s tourism sector. In its recent ruling, the  GST-Authority for Advance Rulings  (AAR),  Kerala bench , has held that Goods and Services Tax (GST) at 18% will apply on cruises, be it day trips or overnight trips.  This ruling was sought by  EVM Motors  and Vehicles, an automobile dealership that…