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Supply of goods and services under tour packages with separate invoices attracts GST at their respective rates

Levy of GST— the applicant requested advance ruling on the following: 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. Held that— the following rulings are issued: 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.
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