GST invoice format for a tour operator (holiday packages)
A tour operator who sells complete packages combining transport, hotel stays and sightseeing bills under SAC 998555 and may charge 5% on the full package value without input tax credit, except credit on tour operator services bought from another tour operator. The invoice must describe the package and itinerary, state the travel dates and number of travellers, declare that the gross amount includes accommodation and transport, and show advance receipts adjusted against the final bill, as packages are usually paid for in stages.
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Rajasthan heritage tour package incl. hotels and AC coach (per person)
998555
4 PERSON
32,000.00
1,28,000.00
5%
Shimla-Manali 4N/5D honeymoon package (2 adults) incl. hotels and cab
998555
1 PACKAGE
42,000.00
42,000.00
5%
Taxable value
₹4,12,000.00
GST (CGST + SGST, or IGST if inter-state)
₹20,600.00
Invoice total
₹4,32,600.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a tour operator invoice needs
Package name and itinerary summary
The 5% rate is available only for a tour operator service that covers planning, scheduling and arranging accommodation and transport. Naming the package and its days shows the supply is a composite tour, not stand-alone bookings.
Statement that charges include accommodation and transport
The rate entry for tour operators requires that the bill is a consolidated amount including the cost of stay and travel. Printing that declaration on the invoice is the simplest evidence for the 5% rate.
Traveller names and count
Rooms, vehicle sizes and per-head prices depend on the group size. Listing adults and children ties the package price to the people actually travelling and helps with later amendments.
Travel start and end dates
Tour packages are often booked months ahead. The dates help determine the time of supply for advances and establish which rate notification applied when the service was provided.
Advance received and balance due
Families and companies pay a booking amount, then a second instalment, then the balance. Show each receipt voucher number so tax already paid on advances is not paid again on the final invoice.
Destination country for foreign tours
Outbound tours are booked in India but performed abroad. Recording the destination supports correct place-of-supply treatment and the income tax TCS collected on overseas tour packages.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
The 5% tour operator rate and its credit condition
Entry 23 of Notification 11/2017-CT(Rate) prescribes 5% for tour operator services, defined as the business of planning, scheduling, organising and arranging tours, including accommodation, sightseeing and similar services, by any mode of transport. The condition is that the tour operator does not take credit of input tax on goods and services, other than input tax on tour operator services received from another tour operator. In practice this means the operator does not claim GST charged by hotels and cab companies on the package, but may claim GST on a package bought from a destination management company.
When the package must be taxed at 18% instead
If the invoice does not include accommodation and transport, for example a sightseeing-only arrangement or a booking fee for hotels, the 5% entry does not fit and the service falls into the general 18% rate. Many operators break a package into separate hotel, cab and guide lines to look transparent; doing so can expose them to the argument that they supplied separate services. Keep a single package line with an inclusion list instead.
Advances, cancellations and the time of supply
Tour operators receive advances well before travel. Under the time of supply rules tax arises on receipt of advance, so a receipt voucher with 5% tax is issued on each instalment. When a tour is cancelled and the money refunded, a refund voucher reverses that tax. Cancellation charges retained by the operator are a separate consideration and are generally taxed at the rate applicable to the service retained, so keep that calculation on the record.
Outbound tours, TCS and the invoice
For overseas tour programme packages, the Income-tax Act requires the seller to collect TCS from the buyer, separate from GST. The invoice should show GST and TCS as distinct lines so the traveller can claim TCS credit in the income tax return. GST place of supply for tours abroad depends on the location of the recipient, so a resident Indian buying a Dubai package is generally taxed in India.
Common billing mistakes
✕Claiming input tax credit on hotel and cab invoices while still charging 5% on the package, which breaks the condition of the tour operator entry.
✕Issuing a package invoice that excludes the hotel stay but still charging 5% instead of the general rate.
✕Not charging GST on advance receipts for packages that travel months later, then paying it all at once with interest.
✕Adding income tax TCS into the taxable value and charging GST on the TCS amount.
Tour Operator GST invoice: FAQ
What is the GST rate for tour packages?
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A tour operator's package that includes accommodation and transport is taxed at 5% without input tax credit, other than credit on tour operator services received from another tour operator. The 56th GST Council did not change this entry. Services that do not qualify as a tour operator package fall under the general 18% rate.
Which SAC code applies to tour operators?
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Tour operator services fall under SAC 998555 in the explanatory notes to the scheme of classification of services. Reservation services for accommodation and package tours booked on behalf of others fall under 998552, which is the travel agent's code, not the tour operator's.
Can a tour operator charge 18% and claim full credit?
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An operator can charge 18% on services that are not covered by the tour operator entry and claim credit on them. For a full package, the notified rate for tour operator services is 5% with the credit restriction; choosing 18% for the same package is not provided for in that entry.
Do tour operators need to show hotel GSTINs on their invoice?
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No, the tour operator's own invoice shows its GSTIN and the package value. Hotel and transport suppliers invoice the operator, not the traveller. Keeping their invoices on file is still important, because they prove the package actually included accommodation and transport.