This discussion clarifies GST application for travel agencies offering outbound tours. For packaged hotel and transport services, GST is charged at 5%. For international flight tickets, GST at 18% applies specifically to the service charges component.
I am working in a travel agency dealing in outbound tours. On what amount is GST to be charged and what percentage on an Invoice raised to a customer towards Hotel and transport services? Secondly, on an International ticket, how much is the GST charge percentage and on what component.