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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rist ] * 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 service performed outside India shall be * a) such proportion of the total consideration charged for the entire tour which i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sideration Charged for the entire tour: Rs.1,00,000/- * a) Rs.1,00,000/- x 3/5 = 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.1,00,0 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X