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tour operator

Jasjot Singh (Student CA IPC / IPCC) (66 Points)

26 April 2018

Our client is a tour operator.
He booked accommodation only from another tour operator who provided accommodation in Rajasthan.
so will our client get input credit or is it only that if you book whole tour than only you get the credit

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7 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 26 April 2018

No, the tour operators charged GST @ 5% concession rate with No ITC

Jasjot Singh (Student CA IPC / IPCC) (66 Points)
Replied 26 April 2018

but from January they can take input credit as per the notification

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 26 April 2018

plz , can u give the notification no.

Jasjot Singh (Student CA IPC / IPCC) (66 Points)
Replied 26 April 2018

1/2018 issued on 25 January

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 27 April 2018

I found if tour operator from another tour operator

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;

Jasjot Singh (Student CA IPC / IPCC) (66 Points)
Replied 27 April 2018

so is it that only if we take the service of booking whole tour from tour operator than we get the credit or even if we book just accommodation from another operator than also we shall get the credit