https://www.taxtmi.com/caselaws?id=386278 Arranging hotel accommodation for clients, without more, is not tour operator service because tour operating covers planning and organising tours with transport, while accommodation is only ancillary where relevant. A standalone accommodation-arrangement service does not fall under hotel accommodation service supplied by hotels themselves; it is classifiable as support services under SAC 998552, taxable under the relevant rate entry. On that classification, the applicant is eligible to claim input tax credit on GST charged by hotels, subject to the GST law's admissibility conditions. en-us Mon, 23 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386278 Arranging hotel accommodation for clients, without more, is not tour operator service because tour operating covers planning and organising tours with transport, while accommodation is only ancillary where relevant. A standalone accommodation-arrangement service does not fall under hotel accommodation service supplied by hotels themselves; it is classifiable as support services under SAC 998552, taxable under the relevant rate entry. On that classification, the applicant is eligible to claim input tax credit on GST charged by hotels, subject to the GST law's admissibility conditions. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386278