When a business spends money on travelling expenses for the official work done by employees, apart from the cost, GST needs to be paid. The good news is GST Credit on Travelling Expenses can be claimed
I don't think that ITC is available. In term of Notification 1/2018 CT (r) , Tour Operator charge GST @ 5 % without ITC , hence ITC is available in this case . Yes if one tour operators gives services to other Tour Operator , then ITC is available (same line of business) .