<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">Supply of Tour package is taxable at the rate of 5%. There is no alternative to pay GST @ 18% on profit or mark up in case of tour packages. </span></span></p>
	</li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">As per notification no. 01/2018-central tax (rate) {point (e)[viii] &amp; (f)} input tax credit are eligible only for tour operator service (5% tour package bill) procured from another tour operator (5% tour package bill). </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">No Input tax credit will be allowed against supply of tour package except above mention point.</span></span></p>
	</li>
</ul>