GST 10 min read
GST for travel agents — the practical guide
Place of supply, 5% vs 18%, tour operator margin scheme, and exactly how TraWe splits CGST/SGST vs IGST for you.
GST for travel is not complicated once you separate the two common billing models: tour operator services and pure agent (commission) services.
Tour operator — 5%
SAC 998552 with 5% GST and no input tax credit. This is the default for most inclusive tours sold by Indian agencies.
Pure agent — 18%
When you invoice only your commission (e.g. flight ticketing) it is 18%. TraWe flags this at line-item level.
Place of supply
For B2C, it is the customer's location. For B2B, it is the customer's registered state. TraWe uses this to decide CGST/SGST vs IGST split.
Filing
Export GSTR-1 CSV monthly. TraWe formats it exactly for the GSTN portal — your CA uploads without touching Excel.