CAN A TOUR OPERATOR CLAIM UNDER 5% GST SCHEME CLAIM INPUT OF SAME SERVICE PURCHASED BY THEM LIKE HIRING OF VEHICLE FOR TRAVEL,OR SAFARI BOOKING????? PLEASE CLEAR THE PROBLEM WITH NOTIFICATION NO AND EMAIL US THE SAME IF U CAN

Reply:- 5% GST on tour operator services are available provided that credit of input tax charged on goods and services used in supplying the service  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)] has not been taken.Please refer S.No.23(i) of Noti. No.11/2017-CT (Rate) (S.No.25) Dated: 28.06.2017.