GST rates for travel agents and tour operators - India

GST rates for travel agents and tour operators - India

Tour Operator Means – any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle.

 

Sr. No.

Description

Rate of GST

 Remarks

1

Commission

18%

 

2.

Performance based Bonus (PLB)

18%

 

3.

Incentive (Any form)

18%

 

4.

Airlines invoice consolidator

18%

 

5.

Domestic Air Ticket Booking [Model -1]

0.9%(On basic fare + fuel)

Transaction to transaction basis

6.

International Air Ticket Booking

[ Model -1]

1.8%(On basic fare +fuel)

Transaction to transaction basis

7

Commission / service charges

[Model -2]

18%

Model 1 or Model 2 to be selected for entire FY.

8.

Domestic Hotel Booking

5%

No ITC

9.

Tour on principal basis (International and Domestic)

5%

No ITC

10.

Tour package sale (Acting as a intermediary)

18%

On Commission (NO ITC)

11.

Renting a motor Vehicle

5%

No ITC

12.

International Railway booking (Commission)

18%

 

13.

Forex-Foreign Currency Change Upto Rs.100000/-

1%

Subject to minimum Rs.250/-

14.

Forex-Foreign Currency Change >Rs.100000 to Rs.10,000,00/-

INR 1000+0.5%

 

15.

Forex-Change More than Rs.10 Lacs  

INR 5000+0.1%

Subject to maximum to Rs.60000/-

 

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