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If tour operator arranges only accomodation in hotels for his clients, it will be classificable under SAC 998552 taxable @ 18%.

Classification of Service — The Applicant is a tour operator. It seeks a ruling on the classification of the service it provides when it arranges the client’s accommodation in hotels and want to know whether the GST the hotels charge on it can be claimed as an input tax credit. The Authority Ruled; The Applicant, if arranges for clients only accommodation in hotels, is supplying a service classifiable under SAC 998552. It is taxable under Sl No. 23(iii) of the Rate Notification, and the Applicant is eligible to claim the input tax credit as admissible under the law. — Golden Vacations Tours and Travels, In Re… [2019] 16 TAXLOK.COM 036 (AAR-WB)