01 January 2020
No Services from one tour operator to another tour operator in the same line of business are legally available as Input Tax Credit. GST applicable for renting of motor vehicle shall be @ 5% with no ITC or 12% with ITC.
Can this view be taken: Tour operator services included the sight seeing and accommodation and relate services. So rent a cab services are also a part of services that is necessary for tour operator service to complete. So this can be considered as same line of business.
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