AAR: Ancillary services provided to tour operators classifiable as ‘support services’, taxable at 18%

Rajasthan AAR classifies the ‘Ancillary Services’ provided by the applicant to various tours operators as support services, under Serial No. 23[(SAC 9985(iii)] of Notification No. 11/2017 - Central Tax (rate), attracting GST rate of 18%; Observes that the applicant is providing only ancillary services and not providing transportation or accommodation to persons/tourist by tour operators; Elucidates the meaning of ‘tour’ to be “travel from one place to...