GST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by Agen

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..... GST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by AgentGST Implications on Various Travel-Related Services by Agen
By: - Estartup India
Goods and Services Tax - GST
Dated:- 24-7-2023

GST has implicat .....

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..... ions on several travel-related services offered by agent including air ticket booking, tour packages, travel-related services like visa and passport, hotel and cruise booking, and commission of rail travel agents.An 18% GST is charged on commission income, service charges, and other charges collected from passengers, and Input Tax Credit (ITC) is available on GST paid on commission/service charge .....

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..... by an air travel agent.GST on Sale of Tour Packages: A 5% GST is charged on tour operator services without ITC and gross commission/fee charged from the customer. GST on inbound tour fees charged on a principal basis is 5% without ITC, while on a commission basis, it is 18% with ITC. GST on outbound tour packages being offered to a person based in India is charged at the location of the service re .....

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..... ceiver. No GST is charged on commission received in convertible foreign currency for outbound tour packages offered to foreigners for visiting another foreign country. GST Registration on Travel-Related Services like Visa, Passport, etc. by an Agent or Company: No GST is charged on government fees or consular charges paid for the particular services, and an 18% GST is levied on service charges p .....

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..... aid on travel-related services like visa, passport, etc. ITC can be claimed if the service is outsourced from another agent.
Scholarly articles for knowledge sharing by authors, experts, professionals .....

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