Applicability of gst on tour operators

This query is : Resolved

Pravinkumar Shirahatti (Querist)
Follow

04 January 2018 Dear all,

As of my knowledge tour operator should charge to their customer at 5%,
But here I have doubt that, can there customers( who taken service from tour operator) can take input of the service invoice,
Or in other way can tour operator issue B2B Invoice.

Please provide me solution & help me to resolve the issue.

Thank you

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

04 January 2018 No input tax can be taken for tour service being personal in nature. B2B invoice can't be issued as customers are consumers.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
Follow

04 January 2018 If you are provided with GSTN Nos. by the customer a B2B invoice could be issued; Whether a customer takes/credit or not is not your call and rests with the customer depending on the purpose for which the tour is taken;

Upgrade to CAclubindia Pro. Subscribe Now!