Crown Tours & Travels ., In re
Date: July 23, 2020
Subject Matter
Both accommodation and transportation must be provided in order to be considered a tour operator
Summary
The applicant is involved in supply of local transportation service and services like elephant ride, guide services and sightseeing to tourists engaged by various tour operators, also called in trade parlance as Main Tour Operators (hereinafter MTO).…
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…