Tour operator services for foreign tourists on tours outside India are exempt from all types of GST.
Services provided by a tour operator to a foreign tourist for tours conducted entirely outside India are exempt from GST, including CGST, UTGST, SGST, and IGST. A "tour operator" is defined as any person involved in planning, scheduling, organizing, or arranging tours, which may include accommodation, sightseeing, or similar services, by any mode of transport.