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of <h1>IGST Exemptions for Tour Operators: Entry 54 & 54A Explained for Foreign Tourist Services</h1> Exemption entries 54 and 54A under the IGST outline tax exemptions for tour operator services provided to foreign tourists. Entry 54 exempts services conducted entirely outside India. Entry 54A applies to services conducted partly in India and partly outside, exempting the value of services performed outside India. The exemption is calculated based on the proportion of days spent outside India or 50% of the total tour cost, whichever is less. A day is defined as 12 hours or more. Examples illustrate calculations for tours with different durations in India and abroad, determining the exempt and taxable amounts.
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