The Kerala Authority of Advance Ruling (AAR) ruled that 18% GST on house boats used for Cruises, Day Trips with Meals as part of Packages. The applicant, EVM Motors & Vehicles India Pvt. Ltd. is a major automobile dealer in the State of Kerala. It handles 15 automobile brands with showrooms and workshops spread all round Kerala. As a part of the diversification plan they have started a new venture “Le Leela” in the Hospitality segment.
Source Taxscan
