Tour operator service exemption: services performed outside India excluded from GST for foreign tourists, subject to proportional and cap rules. Exemption applies to the portion of a tour operator service supplied to a foreign tourist that is performed outside India, calculated as the lesser of the proportion of total consideration equal to days outside India divided by total tour days, and fifty percent of total consideration; durations of twelve hours or more count as one day and durations under twelve hours count as half a day.
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.
Tour operator service exemption: services performed outside India excluded from GST for foreign tourists, subject to proportional and cap rules.
Exemption applies to the portion of a tour operator service supplied to a foreign tourist that is performed outside India, calculated as the lesser of the proportion of total consideration equal to days outside India divided by total tour days, and fifty percent of total consideration; durations of twelve hours or more count as one day and durations under twelve hours count as half a day.
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