Local Transportation Services with Sightseeing Not Eligible for 5% GST Tour Operator Rate, Focus on Transportation.

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Full Text of the Document

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....Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride etc., provided by the Applicant to The Main Tour Operator - The applicant is rendering only transportation with some ancillary services and not accommodation - Not eligible for 5% rate of GST - AAR....