HSN : Heading 9985 (Support services) (I) SUPPLY OF TOUR OPERATORS SERVICES. EXPLANATION.- "TOUR OPERATOR" MEANS ANY PERSON ENGAGED IN THE BUSINESS OF PLANNING, SCHEDULING, ORGANIZING, ARRANGING TOURS (WHICH MAY INCLUDE ARRANGEMENTS FOR ACCOMMODATION, SIGHTSEEING OR OTHER SIMILAR SERVICES) BY ANY MODE OF TRANSPORT, AND INCLUDES ANY PERSON ENGAGED IN THE BUSINESS OF OPERATING TOURS.1. PROVIDED THAT CREDIT OF INPUT TAX CHARGED ON GOODS AND SERVICES USED IN SUPPLYING THE SERVICE HAS NOT BEEN TAKEN [PLEASE REFER TO EXPLANATION NO. (IV)] 2. THE BILL ISSUED FOR SUPPLY OF THIS SERVICE INDICATES THAT IT IS INCLUSIVE OF CHARGES OF ACCOMMODATION AND TRANSPORTATION REQUIRED FOR SUCH A TOUR AND THE AMOUNT CHARGED IN THE BILL IS THE GROSS AMOUNT CHARGED FOR SUCH A TOUR INCLUDING THE CHARGES OF ACCOMMODATION AND TRANSPORTATION REQUIRED FOR SUCH A TOUR. Rate : 5
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HSN : Heading 9985 (Support services) (I) SUPPLY OF TOUR OPERATORS SERVICES. EXPLANATION.- "TOUR OPERATOR" MEANS ANY PERSON ENGAGED IN THE BUSINESS OF PLANNING, SCHEDULING, ORGANIZING, ARRANGING TOURS (WHICH MAY INCLUDE ARRANGEMENTS FOR ACCOMMODATION, SIGHTSEEING OR OTHER SIMILAR SERVICES) BY ANY MODE OF TRANSPORT, AND INCLUDES ANY PERSON ENGAGED IN THE BUSINESS OF OPERATING TOURS.1. PROVIDED THAT CREDIT OF INPUT TAX CHARGED ON GOODS AND SERVICES USED IN SUPPLYING THE SERVICE HAS NOT BEEN TAKEN [PLEASE REFER TO EXPLANATION NO. (IV)] 2. THE BILL ISSUED FOR SUPPLY OF THIS SERVICE INDICATES THAT IT IS INCLUSIVE OF CHARGES OF ACCOMMODATION AND TRANSPORTATION REQUIRED FOR SUCH A TOUR AND THE AMOUNT CHARGED IN THE BILL IS THE GROSS AMOUNT CHARGED FOR SUCH A TOUR INCLUDING THE CHARGES OF ACCOMMODATION AND TRANSPORTATION REQUIRED FOR SUCH A TOUR. Rate : 5
Find more on GST Udyog https://play.google.com/store/apps/details?id=com.offlineappsindia.gst&referrer=utm_source%3Dhsn_share_calculator%26utm_campaign%3Dvia_app
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