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Tour Operator Support Services Face 18% GST Rate; Accommodation and Transportation Not Included in Charges.

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....Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - The Applicant does not charge for the accommodation and transportation services as the same is not provided by the Applicant. - The services provided by the applicant are not Tour Operator Service’ but Support Services - liable to GST @18%....

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