Standalone service of arranging accommodation in a hotel- ITC & Classification

In re Golden Vacations Tours and Travels (GST AAR West Bangel) What is the classification of the standalone service of arranging accommodation in a hotel and is input tax credit admissible? The Applicant is admittedly a tour operator. But the question on which the advance ruling is sought is whether it should continue to be classified as a tour operator when it merely arranges the client’s accommodation in hotels. It is not unusual for tour operators to bulk book rooms in hotels and release a few of them to clients who either do not book for the tour or prefer to reach by own arrangement...