<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black"><strong>Taxability of Income: </strong></span></span></p>
	</li>
</ul>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>

<p style="margin-left:48px; text-align:justify"><span style="font-size:14px"><strong><span style="color:black">Option-I </span></strong></span></p>

<p style="margin-left:48px; text-align:justify">&nbsp;</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 way of service charge then agent shall liable to charge GST @18% on their service fees. </span></span></p>
	</li>
</ul>

<p style="margin-left:48px; text-align:justify">&nbsp;</p>

<p style="margin-left:24px; text-align:justify"><span style="font-size:14px"><strong><span style="color:black">Option-II </span></strong></span></p>

<p style="margin-left:24px; text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">Travel agents have an option to charge 5% on total bill (same as tour package) and not eligible for any input tax credit except same service procured under 5 % from other rent a cab service provider for the same line of businee.</span></span></p>
	</li>
</ul>

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

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

<p style="margin-left:72px; text-align:justify"><span style="font-size:14px"><strong><span style="color:black"><u>Important Note:</u></span></strong></span></p>

<p style="margin-left:72px; text-align:justify"><span style="font-size:14px"><span style="color:black"><em>As per the notification No. 22/2019 &ndash;CT (rate) dated 30.09.2019 &amp; CGST Circular no. 130/2019 dated 31.12.2019, if rent a cab service provider is individual, HUF, partnership firm (i.e. other than body corporate) and service recipient is a body corporate (incl. pvt ltd. Company) then liability to pay GST on rent cab service @5% is of service recipient and service provider is not liable to charge GST on that. Even if Service Rent a cab service provider is unregistered then service receiver is liable to pay RCM at the rate of 5 %.</em></span></span></p>

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

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

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

<p style="margin-left:72px; text-align:justify">&nbsp;</p>