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Tour operator and travel agent services is classified under SAC heading 9985. Main codes: 998551, 998552, 998553, 998554, 998555, 998556. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Tour operator and travel agent services?
GST on Tour operator and travel agent services as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 9985 | If a tour operator's bill shows one total price including accommodation and transport, and they take no input tax credit (except on other tour operators' services), GST is 5%. | 1/2018-CT(R), entry 23(i) |
| Nil | Nil | 9985 | No GST on the part of a tour sold to a foreign tourist that takes place outside India, worked out by days abroad, capped at 50% of the tour price. | 4/2022-CT(R), entry 52A |
The GST rate on Tour operator and travel agent services is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9985 Support services
| Code | Description (as in the tariff) |
|---|---|
998551 | Reservation services for transportation |
998552 | Reservation services for accommodation, cruises and package tours |
998553 | Reservation services for convention centres, congress centres and exhibition halls |
998554 | Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services |
998555 | Tour operator services |
998556 | Tourist guide services |
998557 | Tourism promotion and visitor information services |
998559 | Other travel arrangement and related services nowhere else classified |
See all 48 codes on the SAC 9985 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Renting of vehicles
9966 - Laundry and dry cleaning
9997 - Architectural services
9983 - Photography services
9983 - Packaging services
9985 - Toor dal (arhar, pigeon peas)
0713
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
