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<h1>GST Rates: 5% Tax for Tour Operators and Housekeeping via E-Commerce; 18% for Other Services, Notification 1/2018</h1> Heading 9985 outlines the tax rates for support services under GST, including CGST, UTGST, SGST, and IGST. It specifies a 5% tax rate for tour operator services, provided no input tax credit is claimed for goods and services used, except for services from another tour operator. The bill must include accommodation and transportation charges. Housekeeping services through electronic commerce operators are also taxed at 5%, with similar input tax credit restrictions. Other support services not covered under these categories are taxed at 18%. Amendments to these provisions were made via Notification No. 1/2018-Integrated Tax (Rate).