This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Ancillary Services to tour operators are ‘Support Services’- 18% GST
Case Law Details
- Case Name
- In re Crown Tours and Travels (GST AAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Rajasthan, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Crown Tours and Travels (GST AAR Rajasthan)
Whether the ‘Ancillary Services’ provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services} and What is the applicable tax rate for ancillary services provided to various tour operators?
In present case, the services provided by the Applicant has various activities like Elephant/ Camel ride, Boat ride, Guide services, local sightseeing, dinner/lunch at local restaurant etc. For each such service no separate invoice is issued to the tourist and one consol...
