https://www.taxtmi.com/article/detailed?id=11647 GST treatment for travel agents separates commission and principal supply: commission income and service charges are taxable at 18% with available Input Tax Credit on eligible inputs, while tour operator services supplied on a principal basis are taxable at 5% without ITC. Commission-based tour arrangements are taxable at 18% with ITC. Government or consular fees for visa/passport services are exempt from GST, but agents' facilitation charges are taxable at 18% and ITC may be claimed where services are outsourced. en-us Tue, 25 Jul 2023 13:09:15 +0530 Tue, 25 Jul 2023 13:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11647 GST treatment for travel agents separates commission and principal supply: commission income and service charges are taxable at 18% with available Input Tax Credit on eligible inputs, while tour operator services supplied on a principal basis are taxable at 5% without ITC. Commission-based tour arrangements are taxable at 18% with ITC. Government or consular fees for visa/passport services are exempt from GST, but agents' facilitation charges are taxable at 18% and ITC may be claimed where services are outsourced. Articles Goods and Services Tax - GST Tue, 25 Jul 2023 13:09:15 +0530 https://www.taxtmi.com/article/detailed?id=11647