Travel arrangement, tour operator and related services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
435
Group 99855
Travel arrangement, tour operator and related services
436
998551
Reservation services for transportation
437
998552
Reservation services for accommodation, cruises and package tours
438
998553
Reservation services for convention centres, congress centres and exhibition halls
439
998554
Reservation services for event tickets, cinema halls, entertainment and recreational services a
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ces for bus transportation; arranging reservations for rental cars;
v. reservation services for ferry transportation; reservation services for airport shuttle transportation; all other transportation reservation services, n.e.c.
Note: These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included.
The reservations can be for domestic and international transport.
This service code does not include:
– reservation services for cruises, cf. 998552
998552 – Reservation services for accomm
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de includes arranging reservations for convention centres, congress centres and exhibition halls.
998554 – Reservation services for event tickets, entertainment and recreational services and other reservation services
This service code includes arranging reservations for theatre performances, concerts or sporting events.
998555 – Tour operator services
This service code includes arranging, assembling, and marketing package tours prepackaged tours, domestic and international; custom package tours for groups, domestic and international
Note: Such a package usually includes buying and reselling passenger and baggage transportation, accommodation, food and sightseeing services. The resulting package tours may be sold to individuals, tra
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