M/s TUI India Private Limited

(1) Whether in case of Accommodation Only services GST will be charged @ 18% on the Service Fee/ Convenience Fee charged by the Company, if the Company satisfies the conditions of Pure Agent?

(2) Applicant is also seeking any option available to a “Tour Operation” to either charge GST 5% (with no ITC) or charge GST @ 18% (with full ITC)