+919368000111Overview of Activities in Tour & Travel Business
The tour and travel business encompasses a variety of services aimed at facilitating smooth and enjoyable travel experiences. Below are the primary services offered in this business:
- Air Travel Agent
- Rail Travel Agent
- Rent-A-CAB Service
- Tour Packages (inbound & outbound)
- Visa & Passport Assistance
- Hotel Booking Services
- Travel Insurance Services
- Other Services (amusement facilities, joy rides like camel rides, elephant rides, boat rides, jeep safaris, porter services, guide services, etc.)
Air Travel Agent
An air travel agent provides booking services for flights. GST options include two different approaches depending on whether they opt to pay GST on the basic fare or separately on service fees and commissions.
Case-1: Opts to Pay GST on Basic Fare
- Domestic ticket: Basic fare assumed 10,000. Effective GST rate: 0.90%
- International ticket: Basic fare assumed 10,000. Effective GST rate: 1.80%
Case-2: Does Not Opt to Pay GST on Basic Fare
In this case, the air travel agent raises two separate invoices: one for service fees and another for the commission from airlines.
Place of Supply: The place of supply depends on the commission received from both passengers and airlines.
Rail Travel Agent
Rail travel agents are responsible for booking train tickets and other related services. The GST rate applicable on service charges collected by rail travel agents is 18%, with SAC code 9967.
Place of Supply: The location of the service recipient determines the place of supply for rail travel services.
Rent-A-CAB Service
Rent-a-CAB services provide vehicles for hire with or without fuel. The GST rates vary depending on whether fuel is provided:
- With fuel: 5% GST without ITC or 12% with ITC.
- Without fuel: 18% GST with ITC.
SAC Code: 9967
Tour Packages
- Inbound Tours: Taxed at 5% without ITC on a principal basis.
- Outbound Tours: Taxed at 5% without ITC on a principal basis.
For more details about visa assistance, hotel booking, and other services, check the full blog. Contact us for more information: Call or WhatsApp 9368000111.