Question19:
We are Delhi based inbound tour operator. Our clients are Foriegners. We
provide travell services (package tours for any destination within India
i.e.services in Agra, Jaipur, Delhi) to our foriegn clients in India. Now our
querries are:
1. Is it export supply or Inter State supply.
2. If it is Inter state supply than where we can show the same in GSTR 1
Answer:
The place of supply varies from supply to supply In your case the receiver of
service is located outside India and you are operating from India so The place
of supply will be decided as per section 13 Of IGST Act if you will go through
section 13 you will find Subsection 1 to 13 they are to be applied according to
service provided So in our opinion it is case where the place of supply should
not be decided as thumb rule rather you should prepare a list of transactions
provided by you and decide the nature of transaction whether interstate or intra
state as per the transaction. This is a safe way of doing compliance. (Reply dt.
18/12/2017)