Place of Supply for Tour Operator Services

[gururaj Bhat]

Dear Sir,

'ABC' is registered tour operator in Bangalore. Mr. A is a traveler or service recipient residing in Bangalore. Mr. A is approaches 'ABC' for a package tour to Rajasthan. 'ABC' outsources this package to registered dealer in Rajasthan & receives IGST bill.

Query 1: The package includes transport, accommodation & sight seeing. Should 'ABC' raise a invoice with CGST/SGST based on service recipient location or raise IGST as the the place of supply is in Rajasthan.
Query 2: The package includes accommodation & sight seeing only. Should 'ABC' raise a invoice with CGST/SGST based on service recipient location or raise IGST as the the place of supply is in Rajasthan.

Later Mr. A residing in Bangalore decides to take package tour to Dubai should ABC raise a invoice with CGST/SGST or IGST.

Please advice to how to arrive place of supply whether it is based on traveler address or actual place of service performed.

AI Summary

Tour Operator Seeks GST Guidance for Domestic and International Tour Packages; Debate on IGST vs. CGST/SGST Application A registered tour operator in Bangalore, referred to as 'ABC,' seeks advice on the appropriate GST invoicing for tour packages outsourced to a dealer in Rajasthan and for international tours to Dubai. The queries focus on whether to apply CGST/SGST or IGST based on the service recipient's location or the actual place of service. Responses suggest applying IGST for Rajasthan tours as it involves inter-state supply and services performed outside Bangalore, while for Dubai tours, opinions differ on whether to charge IGST or CGST/SGST. The discussion emphasizes understanding the service provider and recipient roles and the implications of Sections 10, 12, and 13 of the IGST Act.