Tour operators must pay GST at 5% without ITC; 18% rate with ITC is not an option.

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Full Text of the Document

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....Rate of Tax on tour operators services - Whether any option is available to the 'Tour operators' to either pay GST @ 5% (with no ITC) or to pay GST @ (with full ITC)? - HELD No - option to pay GST @ 18% (9% CGST + 9% SGST) (with ITC) is not available to them.....