GST on Tour Services and Goods shown separately in Invoice

In re M/s. Kerala Forest Development Corporation Ltd. (GST AAR Kerala) Tax liability under GST for the tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. against separate invoices. In case where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE ...