Ancillary Services to tour operators are ‘Support Services’- 18% GST

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...