AAR : Tour packages provided to guests by way of separate invoices to be taxed separately

Kerala AAR holds that where a supply involves supply of both goods and services, value of which is shown separately, goods and services would be liable to tax at the rates as applicable to such goods and services separately; As regards exemption availability with reference to declared tariff value of a unit of accommodation explains that, “criteria for arriving threshold limit in the case of service of accommodation is not based on the charges realized from guests on per he...