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Provision of accommodation services is mandatory for claiming GST rate of 5% available to tour operator

September 14, 2020[2020] 119 121 (AAR - RAJASTHAN)

GST : Where assessee was a sub-tour operator engaged in business of providing tour services to tourists which were identified by main tour operator wherein assessee was providing services such as local transportation services along with services like elephant ride, lunch/dinner, local sightseeing, etc., since assessee was rendering only transportation services along with some ancillary services and not any accommodations, services provided by assessee would not fall under purview of Sl. No. 23(i) [Chapter heading 9985] of Notification No. 11/2017 - Central Tax (rate) dated 28-6-2017 (as amended) and rate of 5 per cent GST was not applicable

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