I am a Tour Operator & provide these services to Foreign tourists visiting India. I am registered in Rajasthan. Please suggest what will be the place of supply that I should consider for all my supplies made throughout India. I charge them lumpsum amount & entire bookings etc is done by me.
As place of supply of tour operator service is not specifically given in GST law, therefore place of supply of service in this case will be determined as per section 12(2) of IGST Act.
1) where service is provided to a registered person, place of supply shall be the location of such person;
2) where service is provided to a person other than a registered person, shall be—
a) the location of the recipient where the address on record exists; and
b) the location of the supplier of services in other cases