HOW TO DETERMINE VALUE OF TAXABLE SUPPLY IN CASE OF TOUR OPERATOR SERVICES WHOM ARE PROVIDING BUNDLED SERVICES OF TOUR AND TRAVELLING, ACCOMMODATION BOOKING AND TICKET BOOKINGS....???
In case of mixed supplies, refer section 8 of CGST Act, 2017. As per this section:
A mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.
So you need to charge tax at highest rate applicable on any of the supply.
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