gst charge for hotels, food and flights

is the case of composite supply, accordingly tax will be charge on whole value at principle supply rate I.e hotel service.

It's cover under tour operators :

The expression “tour operator” is defined in entry No. 23 of notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 as under:-

“Tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sight-seeing or other similar services) by any mode of transport and includes any person engaged in the business of operating tours”.

In the case of Intra-State supply of tour operator’s services, CGST @ 2.5% and SGST @ 2.5% will be levied making the total tax as 5%. On the contrary, in the case of Inter-State supply of services, 5% IGST will apply on services of tour operators, without ITC benefit.

Good and brief explanation sir.........