What will be the incidence of GST on packaged tours (accommodation + travel) where the journey commences and ends outside India under the following situations. 1) sale by the USA company to Indian agents. Onward sale by the agent to the Indian customer. 2) sale by the USA company to Indian traveller.
Kaustubh Karandikar Asked question September 14, 2020
1. In this case GST should be applicable on supply of service by agent to the customer, both being located in India.
2. In my view these services may be covered u/s 13(3)(b) and POS will be outside India and thus no GST. However matter is debatable.
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Frah Saeed Changed status to publish September 20, 2020