In the case of Cruise Solutions Ltd and Discovery Expeditions Ltd v The Commissioner of General Sales Tax and the Attorney General of Belize, the Caribbean Court of Justice (CCJ) has held that two companies were entitled to be repaid all general sales tax (GST) assessed, charged and collected by the relevant tax authority, from February 2007 to present, plus interest of six percent per annum.
Cruise Solutions Ltd and Discovery Expeditions Ltd are Belize tour operators that entered into contracts with international cruise lines that visit Belize to provide tours for their passengers. Previously, the cruise lines would have contracted with their passengers to supply the service of arranging tours for them with local tour operators. Passengers were not charged the GST for this service as part of their package holiday since it was considered part of the supply of the “international transport” of the passengers and therefore exempt under the GST Act.
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