TUI India Private Limited ., In re

Date: June 28, 2019

Court: Authority for Advance Ruling
Bench: Delhi
Type: Advance Ruling
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Subject Matter

For 'Accommodation Only' services, GST will be charged @ 18% on only the Service Fee / Convenience Fee charged by the applicant

Pure Agent

Summary

Q) Whether In case of ‘Accommodation Only’ services, GST will be charged @ 18% on only the Service Fee / Convenience Fee  charged by the applicant, if the applicant satisfies the following conditions of Pure Agent A) The applicant is…

1. The applicant, M/s. TUI India Private Limited is mainly engaged in the business of outbound tours. The applicant specializes In package tours, air tickets, rail tickets, accommodation, transport, visa and tailor made holidays for tourists visiting overseas and within India. The applicant provides a combination of these services or single service, as per the client’s requirement. It provid…

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