GST – Started By: – JIGAR SHAH – Dated:- 18-1-2019 Last Replied Date:- 18-1-2019 – Our client is into the business of tour operators. His total tour operating income is say ₹ 40 lakhs and total tour cost is say ₹ 35 lakhs. Is he allowed to charge GST @18% on the profit i.e. 18% on 5 lakhs (40-35)?Another scenario is, is it allowed to charge 18% on total tour operating income i.e. 18% on 40 lakhs, along with Input tax credit (like GST paid on Hotel booking, transportation cost)? – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Para 2 (zzm) of Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 [with effect from 01.07.2017]) tour operator means any person engaged in the business of planning, scheduling, o
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f accommodation and transportation required for such a tour. If service provided is only for hotel booking and of hotel charges are recovered separately on actual basis, then GST will be payable @18% treating such service as suppport service of tour operator service. – Reply By Ganeshan Kalyani – The Reply = GST@5% on tour operator service is applicable provided that credit of input tax charged on goods and services used in supplying the tour operator service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)] has not been taken & the bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transporta
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