Our client is a tour operator. He booked accommodation only from another tour operator who provided accommodation in Rajasthan. so will our client get input credit or is it only that if you book whole tour than only you get the credit
I found if tour operator from another tour operator
notification 1/2018 inserted the following to in notification 11/2017 in serial number 23, against item (i) in column (3), in condition 1 in column (5), after
the words “supplying the service”, the words and brackets “, other than the input tax
credit of input service in the same line of business (i.e. tour operator service procured
from another tour operator)” shall be inserted;
so is it that only if we take the service of booking whole tour from tour operator than we get the credit or even if we book just accommodation from another operator than also we shall get the credit