Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India. Explanation.- "foreign tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. — GST rate 0%

As per Notification 12/2017 (amended by 16/2025), tour operator service, which is performed partly in india and partly outside india, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside india. explanation.- "foreign tourist" means a person not normally resident in india, who enters india for a stay of not more than six months for legitimate non-immigrant purposes. classified under SAC Heading 9985 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less; in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day..