AAR: Accommodation 'and' Transportation necessary to qualify as 'Tour Operator', denies 5% GST benefit

Rajasthan AAR holds that transportation services like elephant ride, lunch/dinner, local sightseeing, guide services etc. provided by applicant to main tour operator (MTO), do not qualify as a tour operator service; Notes that Applicant is engaged in business of providing tour services to tourists identified by Main Tour Operator and also provides local transportation services along with other services and raises a single invoice in res...