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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Classification of services - Tour Operator service or not - rate ...


Local Transportation Services with Sightseeing Not Eligible for 5% GST Tour Operator Rate, Focus on Transportation.

September 8, 2020

Case Laws     GST     AAR

Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride etc., provided by the Applicant to The Main Tour Operator - The applicant is rendering only transportation with some ancillary services and not accommodation - Not eligible for 5% rate of GST - AAR

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