Tour operator services taxation: conditions on input tax credit and billing determine GST treatment and compliance. Heading 9985 divides support services into tour operator services, specified house-keeping supplied via e-commerce by persons below registration threshold, and other support services; tour operator and the specified house-keeping supplies are subject to concessional treatment only if input tax credit on goods and services has not been claimed, and tour operator bills must state the gross, inclusive charge for accommodation and transportation.
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Provisions expressly mentioned in the judgment/order text.
Tour operator services taxation: conditions on input tax credit and billing determine GST treatment and compliance.
Heading 9985 divides support services into tour operator services, specified house-keeping supplied via e-commerce by persons below registration threshold, and other support services; tour operator and the specified house-keeping supplies are subject to concessional treatment only if input tax credit on goods and services has not been claimed, and tour operator bills must state the gross, inclusive charge for accommodation and transportation.
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