Exemption in relation to Tour Operator services provided outside India [ Entry No. 54, 54A of IGST ] - GST Ready Reckoner - GST

..... Exemption entry 54 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Exemption entry 54A [ A tour operator provides a tour operator service to a foreign tourist ] Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India. The value of the tour operator servi .....

x x x x x   Extracts   x x x x x

Exemption in relation to Tour Operator services provided outside India Entry No. 54, 54A of IGST - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x

..... = Rs.40,000/- or, b) 50% of Rs.1,00,000/- = Rs.50,000 /- Exempt whichever is less, i.e., Rs.40,000/- Remaining Amount Taxable Rs. 60,000/- (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1,00,000/- a) Rs.1,00,000/- x 3/5 = Rs.60,000/- or, b) 50% of Rs.1,00,000/- = Rs.50,000 /- Exempt whichever is less, i.e., Rs.50,000/- Remaining Amount Taxable Rs. 50,000/- (c) 2.5 days in India, 3 days in Nepal; Consideration charged for .....

x x x x x   Extracts   x x x x x

Exemption in relation to Tour Operator services provided outside India Entry No. 54, 54A of IGST - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x