VATupdate
VAT

Tour & Travel Operators – GST Perspective

“Travel agents” or “Tour operators” are the persons who are engaged in the business of planning, organizing, scheduling or arranging tours that also includes the accommodation along with the mode of transportation. Tour Operators are defined based on the entry No. 23 of Notification No. 11/2017 – Central Tax (Rate)

Source: taxmann.com

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