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The ‘tour operators services’ GST attrcats @ 5%

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The ‘tour operators services’ are covered under entry (i) of S. No. 23 of Notification No.11/2017-Central Tax (Rate) dated 28th June, 2017 and they are required to pay GST @ 5% (2.5% CGST + SGST) (without ITC) subject to fulfilment of conditions and they are not covered under entry (ii) of the S. No. 23 of the said Notification before 25.01.2018 and entry (iii) of S. No. 23 of the said Notification from 25.01.2018 and hence option to pay GST @ 18% (9% CGST + 9% SGST) (with ITC) is not available to them. — Tui India Private Limited, In Re… [2019] 13 TAXLOK.COM 082 (AAR-NEW DELHI)