Place of supply for tour operator

As per Notification No. 11/2017 Tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sight-seeing or other similar services) by any mode of transport and includes any person engaged in the business of operating tours”. So if the main essence of planning, scheduling, organizing and arranging tours are missing from a 'tour' than such service can't be said a tour operator service rather it would be 'transportation service'.

According to section 13(3) of IGST Act,  The place of supply of the following services shall be the location where the services are actually performed, namely:

In my opinion, if your service fulfill requirement of tour operator services, then place of supply shall be the location where the services are actually performed.

Dear Pankaj Ji, this is performance based service. if resident of germany takes tour operator service from indian service provider, then place of supply will be where tour is conduct.