9911796707
TMI Blog2019 (9) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation to Sl No. 23(i) of the Rate Notification, tour operator means any person engaged in the planning, scheduling, organising, and arranging tours by any mode of transport. Arranging accommodation might be provided as add-ons, but that is not the essence of the tour operating service. The Applicant s service under focus in the Application is not, therefore, to be treated as that of a tour operator. The support services covered under Sl No. 23(iii) of the Rate Notification include services classified under SAC 998552. Services covered under SAC 998552 include arranging reservations for accommodation services for domestic accommodation, accommodation abroad etc. The Applicant s supply is specifically covered and, therefore, classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice it provides when it arranges the client s accommodation in hotels. It further wants to know whether the GST the hotels charge on it can be claimed as an input tax credit. The questions raised are admissible for advance ruling under section 97(2)(a) (d) of the GST Act. 1.2 The Applicant declares that the issues raised in the Application are not pending nor decided in any proceedings under any provisions of the GST Act. The concerned officer from the Revenue has not objected to the admission of the application. The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The Applicant submits that it books rooms in hotels and provides them for accommodation as asked by the customers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... include services classified under SAC 998552. Services covered under SAC 998552 includes arranging reservations for accommodation services for domestic accommodation, accommodation abroad etc. The Applicant s service may be classified under the above SAC also. 2.5 Finally, the Applicant states that if not elsewhere classified, SAC 9997 under Sl No. 35 of the Rate Notification can be used for classification of such services. 3. Submissions of the Revenue 3.1 The concerned officer from the Revenue is of the view that the Applicant s service as above is classifiable under SAC 9985 as tour operating service procured from another tour operator. The bills issued indicate that the Applicant charges inclusive of acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4.3 The support services covered under Sl No. 23(iii) of the Rate Notification include services classified under SAC 998552. Services covered under SAC 998552 include arranging reservations for accommodation services for domestic accommodation, accommodation abroad etc. The Applicant s supply is specifically covered and, therefore, classifiable under SAC 998552. It is, therefore, taxable under Sl No. 23(iii) of the Rate Notification, and the Applicant is eligible to claim the input tax credit as admissible under the law. 4.4 Since the Applicant s supply is specifically covered under SAC 998552, we find no need to discuss on SAC 9997. Based on the above discussion, we rule as under. RULING T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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