GST exemption for tour operator services applies where tours are conducted wholly outside India for foreign tourists. Exemption from GST applies to services by a tour operator provided to a foreign tourist when the tour is conducted wholly outside India. 'Tour operator' covers persons engaged in planning, scheduling, organizing or arranging tours, including arrangements for accommodation, sightseeing or similar services, and includes persons engaged in operating tours.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for tour operator services applies where tours are conducted wholly outside India for foreign tourists.
Exemption from GST applies to services by a tour operator provided to a foreign tourist when the tour is conducted wholly outside India. "Tour operator" covers persons engaged in planning, scheduling, organizing or arranging tours, including arrangements for accommodation, sightseeing or similar services, and includes persons engaged in operating tours.
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