The service of hiring house boat along with rooms and food and beverages (excluding alcohol) at a consolidated rate comes under classification 996415 (Local water transport services of passengers) and attracts GST at the rate of 18%
Authority for Advance Ruling — GST on services of Cruises, Day Trips – The applicant is a major automobile dealer. As a part of the diversification plan they have started a new venture in the Hospitality segment. As part of this venture, house boats are being acquired and furnished. These house boats are to be used for cruises, overnight cruises and for day trips. Meals are provided as part of a package. The rate proposed to be charged by the applicant is an all-inclusive fare for transportation, accommodation, food services and other incidental services. The applicant sought an advance ruling as to whether the service rendered by the applicant falls under the Chapter 99, Heading 9964 and Service Code 996415; whether the rate provided in Notification No.11/2017-CTR dated 28-06-2017 and Notification No.8/2017-Integrated Tax (Rate) dated 28-06-2017 under heading 9964 and description in point (vii) having a GST rate of 18% is applicable for the service rendered by applicant; whether the applicant is entitled to claim ITC.
Held that:- The Hon’ble Authority for Advance Ruling held that the services rendered by the applicant are appropriately classifiable under Heading - 9964 - 996415 - Local water transport services of passengers. The services rendered by the applicant are liable to GST at the rate of 18% as per entry at SI No. 8 (vii) of Notification No. 11/2017 CT (Rate) dated 28.06.2017 and Notification No. 08/2017 Integrated Tax (Rate) dated 28.06.2017. The applicant is entitled to claim ITC subject to the conditions prescribed in Section 16 of the Act, 2017.
The service of hiring house boat along with rooms and food and beverages (excluding alcohol) at a consolidated rate comes under classification 996415 (Local water transport services of passengers) and attracts GST at the rate of 18%
Authority for Advance Ruling — GST on services of Cruises, Day Trips – The applicant is a major automobile dealer. As a part of the diversification plan they have started a new venture in the Hospitality segment. As part of this venture, house boats are being acquired and furnished. These house boats are to be used for cruises, overnight cruises and for day trips. Meals are provided as part of a package. The rate proposed to be charged by the applicant is an all-inclusive fare for transportation, accommodation, food services and other incidental services. The applicant sought an advance ruling as to whether the service rendered by the applicant falls under the Chapter 99, Heading 9964 and Service Code 996415; whether the rate provided in Notification No.11/2017-CTR dated 28-06-2017 and Notification No.8/2017-Integrated Tax (Rate) dated 28-06-2017 under heading 9964 and description in point (vii) having a GST rate of 18% is applicable for the service rendered by applicant; whether the applicant is entitled to claim ITC.
Held that:- The Hon’ble Authority for Advance Ruling held that the services rendered by the applicant are appropriately classifiable under Heading - 9964 - 996415 - Local water transport services of passengers. The services rendered by the applicant are liable to GST at the rate of 18% as per entry at SI No. 8 (vii) of Notification No. 11/2017 CT (Rate) dated 28.06.2017 and Notification No. 08/2017 Integrated Tax (Rate) dated 28.06.2017. The applicant is entitled to claim ITC subject to the conditions prescribed in Section 16 of the Act, 2017.