Gst on transport of tourists

My client is transport the tourist in India. Client have own website. With the help of site tourist book appointment for travelling in India. Tourist either make payment on site or give cash to clients. What is provision in gst for above activities like registration tax type c s i and rate of gst.

Pls help

Replies (2)

I think. 18% GST liability arises, if you are registered under GST. If not, basic exemption of 20/10 lakhs can be availed.

As per Notification 31/2017 CT (R)

its 12 % with ITC & 5% without ITC.

Registration : Registration is mandatory In term of section 22 if the threshold limit of 20lac exceeds in year

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