Tour Travel and Transportation

Service Tax Applicability on Tour, Travel and Transportation

Services Provided by Transportation Industry

  • Air Travel Agent Services
  • Cargo Handling Service
  • Clearing and Forwarding Agent Services
  • Courier Agency Service
  • Goods Transport Operators
  • Rail Travel Agents Service
  • Rent-a-Cab Scheme Operator Service
  • Supply of Tangible Goods Service
  • Tour Operator Services
  • Transport of Goods By Air
  • Transport of Goods By Coastal Shipping (Services By Way Of Transportation Of Goods By Inland Waterways Is Placed In The Negative List)
  • Transport of Goods By Rail Including Transport Of Goods In Containers By Rail (Transport of Passengers By Rail In Air-Conditioned Class/First Class Also To Be Paid Under This Accounting Code)
  • Transport of Goods By Road/Goods Transport Agency Service
  • Transport of Goods Through Pipeline or Other Conduit
  • Transport of Passengers Embarking on Domestic/International Journey by Air
  • Transport of Persons by Cruise Ship
  • Travel Agent For Booking of Passage(Other Than Air/Rail Travel Agents)

Service Tax Rate


Abatement [Notification 26/2012-ST dated 20-06-2012]


Exemption under Negative List/Mega Exemption Notification


Reverse Charge Mechanism (Notification No.30/2012-ST dated 20-06-2012)


Issues & Clarification

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