Gst tax charges issues for tour operator

Dear Expert,

Pls clerfiy this matter 

Sale a tour packages for foregin customer generally received amount foreign currency exchanged INR. actually Service provide in indian different state.against sale tour packages. and Tax Slab Rate 5% without ITC.

So I am Issues Tax Invoice  Place of Services Perfomation according.??? Pls clerfiy 

GST Retun filing time choise a Head GST R1 B2C Head bcz foregin customer address outside india place of services performance in Indian 

Pls reply for matter.