Supply of service by a tour operator are taxed at 5% without ITC. Input tax credit is not available to tour operators. They cannot take input tax credit of tax paid on receipt of inward supplies.
Taxi booking service or any other service mentioned by you are also covered under same tax rate as these are the services which are provided by a tour operator.
However if services by a tour operator are provided to a foreign national outside of India, then such service is exempted from tax.
chatCommentsIt means services provided by a tour operator to Indian are not exempted. Foreign tour packages provided to Indian are not exempted!!! - Rahul RaiWhat about companies who deal in trekking . We go on treks and stay in tents . No vehicles or goods are moved - Sandhya Tyagi@Sandhya Please ask a separate question with full details. - Pulkit SharmaIF I BOUGHT PACKAGE TOUR FOR SAY RS 1 LACS AND SOLD TO OTHER PERSON SAME PACKAGE TOUR FOR 1.25 LACS, WHAT IS GST IMPLICATION ??? - JAY SANGANIplease give full article on tour packages on domestic and international packages - vamshi krishna