Gst for tour operators

Dear Member(s)

Please advise what GST rate will be applicable for Tour operators if a tour operator is an Inbound agent (Providing services to foreign nationals in India). 

1. If Inbound tour operator located in Delhi and services provided in 7 states (including Delhi), then GST billing will be only 5% under IGST or shall have to generate a separate bill for Delhi services under SGST & CGST and other state services under IGST ??

 

2. If Inbound tour operator has provided services to foreign nationals in another country and tour operator has charged some service charges, shall he/she are liable to pay GST, if yes then how much and under what heading ????


Awaiting to hear 

Replies (5)

Who is service recipient in your case for both situation??

Foreign client(s) in both cases. 

IN CASE OF SERVICE TO  FORGIEN TOURIST GST/SGST will charged

GST IS TO BE CHARGE 5% WITHOUT ITC (AS PER NOTI. 11/2017 CT (RATE)

HSN 9985

Assuming tour operator is working on its own and not as an intermediary ,service supplied by such operator will be considered as an export of services as per place of supply provisions given in the Act.Such supply can be made with or without payment of tax.

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