A TOUR OPERATOR OF RAJASTHAN BOOKS JUNGLE SAFARI FOR A DELHI COUPLE ON BEHALF OF AN TOUR OPERATOR COMPANY REGISTERTED IN DELHI FOR TRIP IN RANTHAMBHORE NATIONAL PARK,SAWAI MADHOPUR FOR RS 50,000/- AND 5% GST. THE INVOICE WILL BE RAISED TO TOUR OPERATOR COMPANY OF DELHI.IN WHICH HEAD OF GST EITHER IGST,CGST AND SGST THE GST WILL BE CHARGED? WHAT WILL BE PLACE OF SUPPLY AS BILLING COMPANY IS OF DELHI AND SERVICE IS REALISED IN RAJASTHAN? ALSO PROVIDE NOTIFICATION NUMBER REGARDING THIS?

Reply—According to section 12(6) of IGST Act, the place of supply of services provided by way of admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto, shall be the place where the event is actually held or where the park or such other place is located. Therefore place of supply will be Rajasthan. 

As Tour operator is registered in Rajasthan, so location of supplier will be Rajasthan.

Since place of supply and location of supplier is in same state, Tour operator of Rajasthan should raise invoice with CGST and SGST.

The services supplied by the applicant to the Main Tour operator falls under SAC heading 9985 (ii) [support services] other than heading 9985 (i). So the tax rate applicable on single invoice raised by the applicant is 18%. (Refer advance ruling pronounced by AAR Rajasthan in matter of Crown Tours And Travels dated 23.07.2020)