<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Some of the companies having their establishments in SEZ (special economic zone) area (like Galileo) then travel agent must issued their invoice without charging GST with a Note of &ldquo;supply of service to SEZ without charging GST &ldquo; and LUT number should be mention on the face of invoice. (Applicable for all income) </span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Commission earned from the companies having their establishment outside India than for commission income, invoice issued without charging GST with a. (Applicable only for commission income) </span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><strong>Tour package </strong>service provide to Nonresident customer and consideration received in foreign currency then it is treated as export of service and Note of &ldquo;export of service without charging GST &ldquo;and LUT number should be mention on the face of invoice. </span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px">&nbsp;Any service provided to customer other than tour package is fall under intermediary services and it is always taxable under GST whether customer is resident or nonresident. </span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><strong>&nbsp;</strong>RCM on Import of service (Purchase of Tour package of foreign country from the supplier of foreign country) is not applicable as per the Section 13 (3) (b) of IGST Act 2017 <strong>but it is still litigative point and government will take action against same. </strong></span></p>
	</li>
</ul>

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

<p style="text-align:justify"><span style="font-size:14px">[<strong>services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services</strong>.]</span></p>

<p style="margin-left:96px; text-align:justify">&nbsp;</p>