Availability of itc on input service in case of package tour

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This query is : Resolved

Pravir Prashant (Querist)

27 November 2018 Dear Sir/madam,

Please advise in the following matters:-

1.) If a Registered Tour Operator arranging Taxi and hotel at its own for clients and receiveing Hotel bills with 12or 18% % gst in hotel bills as per tariff and transporter giving bills with 5 % gst. Now my question is when its giving one bill for the entire package with a small margin added ,what percentage of GST Applicable? whether it can eligible of ITC ?

2.) If its taking entire package from another tour operator and paying 5% gst on the total with onebill. Now by adding a small marging and give it to the end user. what is the percentage of gst applicable for the whole amount & eligibility of ITC charged by other Tour operator (Supplier)?

For Eg. Tour operator is giving 10000 as total package +5% gst =10,500/- one bill.

I am charging 11,000/- to my client.what percentage I can apply gst on my bill ? whether it is eligible for input credit.

pl.give your valuable advice with respective sections/rules/notifications if possible..

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

27 November 2018 1 5% GST applicable no ITC.
2 5% GST applicable with ITC.

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Pravir Prashant

Pravir Prashant (Querist)

27 November 2018 thanks for your kind reply, but kindly also clarify whether 5% GST is applicable on "total bill amount" or on "small margin" added by tour operators in total bill amount? (Case-1)

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

26 March 2019 Total bill amount.....

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