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2020 (1) TMI 1005 - AAR - GSTClassification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - the Applicant receives service orders from the main tour operator to provide a range of services to the passenger/ tourist. - whether the said service falls under Chapter heading 9985 (i) {Supply of Tour Operator Service) or 9985 (iii) {Support Services}? - applicable rate of tax. HELD THAT:- A gross amount should be charged by the Tour Operator for the entire Tour. 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 consolidated bill is raised by the Applicant to the tour operator. The Applicant does not charge for the accommodation and transportation services as the same is not provided by the Applicant. Thus, the applicant does not satisfy the conditions for ‘tour operator’ and services provided by the applicant cannot be treated as “Tour Operator Services” in terms of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. The services provided by the supplier are not in the nature of services provided by Tour Operator, the said supply of services cannot be classified under SAC 9985(i) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. The services provided by the applicant are not Tour Operator Service’ but Support Services classifiable under Serial No. 23 [(SAC 9985(iii)] of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 and attracts GST @ 18%.
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