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        Travel arrangement, tour operator and related services

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        Travel arrangement services classification clarifies reservation, tour operator, guide and tourism promotion categories under GST coding. The classification defines Service Code 99855 for travel arrangement, tour operator and related services and lists subordinate codes for specific activities: transportation reservations, accommodation/cruise/package reservations, convention venue reservations, event and entertainment reservations, tour operator services, tourist guide services, tourism promotion and other travel-related services. Explanatory notes describe included activities (arranging, advising, issuing tickets, reselling) and specify exclusions and code boundaries to guide proper categorisation of travel-sector supplies.
                          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.

                                Travel arrangement services classification clarifies reservation, tour operator, guide and tourism promotion categories under GST coding.

                                The classification defines Service Code 99855 for travel arrangement, tour operator and related services and lists subordinate codes for specific activities: transportation reservations, accommodation/cruise/package reservations, convention venue reservations, event and entertainment reservations, tour operator services, tourist guide services, tourism promotion and other travel-related services. Explanatory notes describe included activities (arranging, advising, issuing tickets, reselling) and specify exclusions and code boundaries to guide proper categorisation of travel-sector supplies.


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