Tour Operators GST Rate
Query (Issue) Started By: – JIGAR SHAH Dated:- 18-1-2019 Last Reply Date:- 18-6-2019 Goods and Services Tax – GST
Got 4 Replies
GST
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)?
\nAnother 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)?
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nAccording to Para 2 (zzm) of Notification No.12\/2017-Central Tax (Rate) dated 28.6.2017 [with effect from 01.07.20<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Tour Operators GST Rate Query (Issue) Started By: – JIGAR SHAH Dated:- 18-1-2019 Last Reply Date:- 18-6-2019 Goods and Services Tax – GSTGot 4 RepliesGSTOur 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 … Continue reading “Tour Operators GST Rate”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16210","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16210"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16210\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nIf 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.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nGST@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 th<\/p>\n
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