Exemption in relation to Tour Operator services provided outside India [ Entry No. 54, 54A of IGST ]

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..... ce to a foreign tourist ] Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India. The value of the tour operator service performed outside India shall be a) such proportion of the total consideration .....

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..... service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1,00,000/- a) Rs.1,00,000/- x 3/5 = Rs.40,000/- or, b) 50% of Rs.1,00,000/- = Rs.50,000 /- Exempt whichever is less, i.e., Rs.40,000/- Remaining Amount Taxable Rs. 60,000/- (b) 2 days in India, 3 nights in Nepal; Considerat .....

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