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Place of supply for tour operator

21 March 2018

What will be the place of supply for the operator? if I have provide the service to Germany located person for tour in India.

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8 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 21 March 2018

if recipient is registered than location of such person, otherwise place where the passenger embarks on the conveyance for a continuous journey.

(section 12(9) igst act)

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Aashish Sachdeva (839 Points)
Replied 21 March 2018

what do mean by location of such person

Uday (Article Assistant) (411 Points)
Replied 22 March 2018

Location where recipient registered

Ankit Garg (Chartered Accountant) (73 Points)
Replied 22 March 2018

As per Notification No. 11/2017 Tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sight-seeing or other similar services) by any mode of transport and includes any person engaged in the business of operating tours”. So if the main essence of planning, scheduling, organizing and arranging tours are missing from a 'tour' than such service can't be said a tour operator service rather it would be 'transportation service'.

According to section 13(3) of IGST Act, The place of supply of the following services shall be the location where the services are actually performed, namely:

(b)

services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.

In my opinion, if your service fulfill requirement of tour operator services, then place of supply shall be the location where the services are actually performed.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 March 2018

Dear Ankit ji , the section u have quoted 13 igst is states that where the supplier or recepient is out of inidia, how u can relate this act with query being ask.

according to u
the services reced by recepient in Germany so the place of supply is germany.?????

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Ankit Garg (Chartered Accountant) (73 Points)
Replied 22 March 2018

Dear Pankaj Ji, this is performance based service. if resident of germany takes tour operator service from indian service provider, then place of supply will be where tour is conduct.