travel agent providig service to a foreigner

[RAJAGOPAL SUNDARRAJAN]

Dear Sirs,

My client is a travel agent located in Tamilnadu. His US client needs a tour booking at UK. How should he raise a bill.

AI Summary

Travel Agent's UK Tour for US Client: Export of Service or Taxable Under IGST Act? Complex Billing Issues Explored. A travel agent in Tamil Nadu is arranging a UK tour for a US client and seeks advice on billing and service tax implications. One respondent suggests it qualifies as an export of service. Another highlights that payment is in foreign currencies, complicating invoicing. A third points out that as per the IGST Act, the place of supply is the intermediary's location, making the service taxable. Another suggests considering the travel agent as a pure agent, indicating a need for a comprehensive examination. The final comment supports the view that the service is taxable.