Type of gst

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 October 2017 Whether igst applicable or cgst sgst for a tour operation selling a package to a customer outside idia and service location is in india.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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28 October 2017 Depends on state where you are registered & where service is provided???

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Querist : Anonymous

Querist : Anonymous (Querist)

28 October 2017 Mam we are registered in up and service provided in delhi up rajasthan and client arrive in delhi first after went rajasthan and uttar pradesh.please advise as now we are charging igst..

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Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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28 October 2017 The service provided by a tour operator is essentially an intermediary service and the place of supply in such a case is the location of supplier as per Section 13 of the IGST Act. Hence place of supply and location both being UP, CGST should be charged.

Querist : Anonymous

Querist : Anonymous (Querist)

28 October 2017 Mam suppose we are raising invoice for providing car from delhi to up for amt rs 5000..then we need to apply igst or cgst sgst

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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29 October 2017 You have to pay IGST on this transaction...

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RAJA P M

RAJA P M (Expert)
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29 October 2017 Both transactions you can charge IGST...

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Querist : Anonymous

Querist : Anonymous (Querist)

29 October 2017 Thanks a lot ..can i get relevant notification because in both case we are registered in up and service also provided in up along with other state..

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Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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30 October 2017 The tour operator where it acts on commission basis, whether for hotel bookings or car rental, the place of supply as an intermediary as per Rule 13 sub-rule 8 of the IGST Act, the customer being located outside India, is the location of the service provider, hence in both cases CGST/SGST would be charged.