<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">The visa processing charges charged by visa statutory authorities i.e. the consulates / embassies will be exempt from the payment of GST. </span></span></p>
	</li>
</ul>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:black">???????</span></span></p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">Travel agent provides these services to the customer after adding further fees by whatever name called then agent shall liable to charge GST @18% on their fees. </span></span></p>
	</li>
</ul>