GST ON TOUR PACKAGE

[CABIJENDERKUMAR BANSAL]

Query : Tour Operator, XYZ has provided tour package for 6 days to Mr. A, a resident of the USA at US $. 50,000. The itinerary of the package is a follows:-
Day 1: Flight from Delhi to Jaipur
Day 2 & 3: Sightseeing in Jaipur
Day 4: Flight from Jaipur to Kathmandu Nepal
Day 5 & 6 : Sightseeing in Kathmandu

Combined tour package for India and Nepal . is total amount taxable under GST OR portion of Nepal tour be considered as export of services ?

[KASTURI SETHI]

Read Para No.4 (Highlighted portion)

2019 (20) G.S.T.L. 124 (A.A.R. - GST  = 2018 (11) TMI 887 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAIN RE : BEHR-HELLA THERMOCONTROL INDIA PVT. LTD.

[KASTURI SETHI]

Also Question No.1 and clarification by the Board

Export of services under GST - Clarification

C.B.I. & C. Circular No. 78/52/2018-GST, dated 31-12-2018

AI Summary

Export of services: whether cross border portions of a combined tour package qualify as export under GST guidance. Whether the portion of a combined India-Nepal tour package supplied to a foreign resident is taxable under GST or qualifies as export of services is the central issue; responses refer to an advance ruling and a GST circular that clarify the criteria for treating cross border components of tour packages as exports rather than taxable domestic supplies.