I think Passenger Liners should be allowed to visit with T-GST exclusion on 1 or 2 days visit. However, for foreign boats based in the Maldives and doing check-in and check-out should be entitled fully for T-GST, Bed Tax and any other which local boats are compulsorily paying.
Although the charter payment is paid through an OTA, It shouldn’t be an excuse to avoid sales tax for businesses conducted in the Maldives. Some foreign vessels have been based here for more than a year.