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Place of Supply - Tour Operator

Posted @ August 1, 2017, 9:46 pm under (GST & TDS Returns)

Q)      What would be the “Place of supply” in case of Tour Package sale to Japan. This sale will be consider as Intra State”or “Inter State”. 

           A)​ Place of Supply of Services:​

               ​Either Agent or Principal is located out of India - Location of the Agent​
 
             Therefore the place of provision of service in case of services provided by an intermediary is the location of the service provider. Thus services by travel agents, tour operators and the likes even to persons located outside India are taxable in India​.
   Any supply of services in the taxable territory, not being an intra-State supply, shall be deemed to be a supply of services in the course of inter-State trade or commerce. 
  Further, the supplies to international tourists are to be treated as inter-State supplies. 

 

Q)      In case of Sales invoice for only “Transportation” what would be the place of Supply.  

 

A) ​The place of supply of Passenger Transportation Service provided to:
​​
(a)   a registered person, shall be the location of such person;

(b)  a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey

Note:

  1. The return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time.
     
  2. A passenger is one who is traveling in a car, bus, train, airplane, ship or other conveyance.​
​The following are the SAC code for services that fall under local transport and sightseeing transportation services of passengers:

SAC Code 996411 – Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles.

SAC Code 996412 – Taxi services including radio taxi & other similar services.

SAC Code 996413 – Non-scheduled local bus and coach charter services.

SAC Code 996414 – Other land transportation services of passengers.

SAC Code 996415 – Local water transport services of passengers by ferries, cruises, etc.

SAC Code 996416 – Sightseeing transportation services by rail, land, water & air.

SAC Code 996419 – Other local transportation services of passengers.​
 

The following are the SAC code for services that fall under local transport and sightseeing transportation services of passengers:

SAC Code 996421 – Long-distance transport services of passengers through Rail network by Railways, Metro, etc.,

SAC Code 996422 – Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage, etc.,

SAC Code 996423 – Taxi services including radio taxi & other similar services.

SAC Code 996424 – Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships, etc.,

SAC Code 996425 – Domestic/International Scheduled Air transport services of passengers.

SAC Code 996426 – Domestic/international non-scheduled air transport services of Passengers.

SAC Code 996427 – Space transport services of passengers.

SAC Code 996429 – Other long-distance transportation services of passengers.

 

Q)      In case of Sales invoice for only “HOTEL+TRANSPORT”. To determine the Place of Supply, which rule will be applied for selection of Intra State or Inter State. Location of Hotel or Embarks of the conveyance.

A) ​In this case you will raise invoice for supply ​tour operator services. and if it is B2 B sale to a registered person, place of supply shall be the location of such person;

When provided to other than registered person - location of the service receiver available on the records of the service provider or location of the service provider. ​
​​

 


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