Tour Operator Means – any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder.
Section 22 to 25 specifies the persons who are liable to obtain GST Registration.
Every person who is engaged in supply of goods or rendering of services or both will be liable to be registered under the GST if
Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 10 Lac if person is located at North Eastern area ( Manipur , Arunachal Pradesh , Nagaland , Meghalaya , Assam , Tripura & Mizoram , Sikkim , Jammu & Kashmir , Himachal
Pradesh & Uttarakhand )
GST On TOUR Operator is 5 %
Input tax is a tax imposed on the person when he receives supply of goods & services which are used for his business. However utilization of Input tax credit for making GST payment is not allowed for Tour Operator Service Provider.
Earliest of following date shall be considered as time of supply.
Below is example for determining date of time of supply under GST
|Particulars||Date of completion of service||Date of Invoice||Date of receipt of payment||Date of entry in BOA of Recipient||Time of supply||Time of Supply|
|Invoice issued within the prescribed period||Jul-05||Jul-20||Aug-11||Jul-27||Jul-20|
|Invoice not issued within the prescribed period||