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Yabyanas Limited v The Commissioner General Tax Administration Jamaica

Case Number: 
2020 RV 00003
Neutral Citation: 
[2021] JMRC 6
Date of Delivery: 
03.12.2021

Revenue Law - General Consumption Tax Act - Part V First Schedule - General Consumption Tax Regulations - Regulations 14 (7) (a) and (b) - Hotel Incentives Act - Fiscal Incentives (Miscellaneous Provisions) Act.
Wheter company part of an approved hotel enterprise is entitled to the concessionary GCT rate under Part V of First Schedule to the General Consumption Tax and entitled to claim input tax credit on material used in the construction or repair of hotel property leased to its subsidiary licenced hotel operator - Whether specified tourism activity consisting of the supply of the services of a hotel must be done pursuant to a hotel operating licence issued under the Tourist Board Act - Whether lessor of hotel property is engaged in the supply of services of a hotel.

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