AAR: 'Arranging' hotel accommodation taxable as 'support services', not as 'accommodation' or 'tour operator' service

West Bengal AAR holds arranging accommodation for clients in hotels as supply of service is classifiable under SAC 998552 while stating that, “Arranging accommodation may also be a standalone business”; Finds that activity undertaken by the Applicant cannot be classified under Sl. No. 23 (i) of Notification No. 11/2017 - CT (Rate) as tour operating services but it correctly falls under support services covered by Sl. No. 23 (iii) of said Notification; Notes that it is not...