Input credit

I am a tour operator, selling tour packages,gst @ 5%.

Let me put it up different way now.

Say my cost of *package* is - 100000
i sell to customer at 100000+5%=105000
Selling price=105000

Now i give him payment gateway link,for which payment gateway charges-1000+18% gst on making this payment.
 1000 goes as expense/bank charges, *can I claim 180Rs as input credit, against package of 5% service??

Replies (8)
ITC not available in GST for Tour Operator Service @ 5% Tax Rate...
Yes U can avail ITC if the service you received is for the furtherance of your business and you must have valid invoice
and also the service provider must have paid the tax

Hi Naveen as raja said above there is no ITC input available under tour operator, which is correct.

CAN you pls recheck your interpretation.

Mr Raja is correct. sorry for wrong information
According to Sl.No.23 of the Notification No.11/2017 Central Tax dated 28.06.2017 as amended,the rate of tax Applicable to Tour Operators is CGST @ 2.50% and SGST @ 2.50% provided that the credit of input tax goods and services used in supplying the service has not taken and the bill issued for supply of this service....
Lower rate of tax with conditions of non availability of ITc.
Notification 1/2018 inserted the following to
in notification 11/2017
in serial number 23, against item (i) in column (3), in condition 1 in column (5), after
the words “supplying the service”, the words and brackets “, other than the input tax
credit of input service in the same line of business (i.e. tour operator service procured
from another tour operator)” shall be inserted.

Hence if tour operators is Availing services from another tour operator the ITC is available

Hi Pawan, i dont think notification quoted by you have any relevance/context to my question.

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