GST on Tour Operator explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
What is the GST rate and SAC code for Tour Operator Services in India? This guide covers the rate, SAC code, applicability and input tax credit.
GST on Tour Operator Services — at a glance
| Service | Tour Operator Services |
| GST rate | 5% (without ITC on most inputs) |
| SAC code | 9985 (Support services / tour operator) |
Applicability
Tour operators charge 5% GST without ITC on the tour package.
GST registration & compliance for Tour Operator Services
- Register for GST once turnover crosses ₹20 lakh for services (₹10 lakh in special-category states)
- Charge GST at the applicable rate and quote the correct SAC code on invoices
- Claim input tax credit on your business inputs (where the service is taxable with ITC)
- File GSTR-1 and GSTR-3B each period; exports of services can be zero-rated under a LUT
Input tax credit
Where Tour Operator Services is taxable with ITC, your business customers can claim credit of the GST charged, provided they use the service for business. Some concessional-rate services (like certain 5% categories) come without ITC — factor this into your pricing.
GST on Tour Operator Services, handled for you
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