Examine by giving reasons in brief in the context of provisions contained under the CGST Act, 2017 as to taxability or otherwise of the following independent supply of services: (i) Tejas & Co of Delhi a tour operato

Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India are exempt vide Entry 54 of Notification No. 2/2017-IT (Rate). In this case tour is conducted in Rajasthan, Agra and Jammu Kashmir. IGST Act applies to whole of India including Jammu & Kashmir, hence exemption will not operate and Tejas and Co. of Delhi will be liable to pay GST and tax be payable on the entire amount of ₹ 3,50,000.