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    <title>Tour operators must pay GST at 5% without ITC; 18% rate with ITC is not an option.</title>
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    <description>Rate of Tax on tour operators services - Whether any option is available to the &#039;Tour operators&#039; to either pay GST @ 5% (with no ITC) or to pay GST @ (with full ITC)? - HELD No - option to pay GST @ 18% (9% CGST + 9% SGST) (with ITC) is not available to them.</description>
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      <description>Rate of Tax on tour operators services - Whether any option is available to the &#039;Tour operators&#039; to either pay GST @ 5% (with no ITC) or to pay GST @ (with full ITC)? - HELD No - option to pay GST @ 18% (9% CGST + 9% SGST) (with ITC) is not available to them.</description>
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