Exemption in relation to Tour Operator services provided outside India [ Entry No. 54, 54A of IGST ]

Tour operator service exemption limits exempt value to the portion performed outside India, using a day-proportion or half-value cap.

Exemption covers tour operator services to foreign tourists wholly outside India and, if partly performed in India, exempts only the portion performed outside India equal to the lesser of the day-proportionate share of total consideration and one-half of total consideration; days are counted with periods of at least twelve hours as a full day and periods under twelve hours as half a day, and 'foreign tourist' means a non-resident visiting India for up to six months for legitimate non-immigrant purposes.