GST tariff rate for travel by cruise ship service

The details about GST rate changes for travel by cruise ship service are being updated here. The notification changes on exemptions for GST for sale of travel by cruise ship service and other circulars related to GST for travel by cruise ship service are updated in this website.

“Cruise ship” for the purpose of section 65(105) (zzzv) means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage. (Section 65(105) (zzzv) of Finance Act, 1994 as amended) “Port” has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963). (Section 65(81) of Finance Act, 1994 as amended) “Other Port” has the meaning assigned to “Port” in clause (4) of section 3 of the Indian ports Act, 1908 (15 of 1908), but does not include the port defined in clause (81).

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.

The categories of services exempted from paying GST is being declared soon by the authorities. You may go through GST exemption list of services and categories once released and confirm, whether business services of your category fall under exempted list of GST.

The above information is about GST rate for travel by cruise ship service. This post is being updated with latest changes in GST rate for pleasure trips service by Cruise ship, update on latest GST notification on pleasure trips service by Cruise ship and amendments related to GST on recreational service by Cruise ship.

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