Gst credit for tour operator

One of my client is tour operator. GST is paid 5% on billing amout without any ITC claim. But other parties are showing supply to him in GSTR2A, resulting in GST credit. What should I do?

Replies (6)
itc not eligible for 5% hotel bill
5% GST concessional rate will apply on services of tour operators, without ITC benefits
BUT
As per Notification 1/2018 ,Tour operator can claim itc on bill from services avail from other tour operator only


As notification 1/2018 inserted the following to
in notification 11/2017
in serial number 23, against item (i) in column (3), in condition 1 in column (5), after
the words “supplying the service”, the words and brackets “, 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)” shall be inserted

So in 2A if its bill from Tour Operator , U can avail ITC , else No

I don't wish to availe ITC, but what to do of that ITC which has been given to me by the person whom services I do use to further provide the services to my clients? The ITC showing in GSTR 2A.

Take the ITC & Show the reversal for the same.
Do reversal of ITC
As notification 1/2018 inserted the following to in notification 11/2017 in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words “supplying the service”, the words and brackets “, 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)” shall be inserted There is the word "Shall be inserted" after that no notification received from GST about Tour Operator Same Line Business Input Tax Credit Availability. Pls if you have any notification regarding that share me .

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