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 ?
GST Applicability on Tour Packages: Clarifying Taxation for Overseas Services and Export Rules for Indian Tour Operators A query was raised regarding the applicability of GST on a tour package provided by a tour operator, XYZ, to a U.S. resident for $50,000. The package included travel and sightseeing in both India and Nepal. The question was whether the entire amount is taxable under GST or if the Nepal portion qualifies as an export of services. The responses referenced specific legal rulings and a circular clarifying the treatment of export services under GST, suggesting a need to consult these guidelines for determining tax liability. (AI Summary)
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