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HSN Codes and GST Rates of HSN 99855

Travel arrangement, tour operator and related services

HSN Code Description of Service GST Rate

9985

Support services

99855

Travel arrangement, tour operator and related services

998551

Reservation services for transportation

This service code includes

i. services related to sales of transportation and related services;

ii. arranging reservations for airline tickets;

iii. arranging reservations for rail seats;

iv. reservation services for bus transportation; arranging reservations for rental cars;

v. reservation services for ferry transportation; reservation services for airport shuttle transportation; all other transportation reservation services, n.e.c.

Note: These services include obtaining a client's requirements, advising on alternatives, assisting in the client's choice and may include issuance of tickets on behalf of the service provider. They are often provided in person, by telephone or over the Internet. Respective reselling services are also included.

The reservations can be for domestic and international transport.

This service code does not include:

- reservation services for cruises, cf. 998552

998552

Reservation services for accommodation, cruises and package tours

This service code includes arranging reservations for accommodation services for domestic accommodation, accommodation abroad, arranging for the direct exchange of residential property such as homes or apartments/flats; exchange and reservation services (often based on points) for owners of time-share units but does not include sale of time-shares on a fee or contract basis, cf. 997222; arranging reservations for cruise bookings both for cruises of one day or less and cruises of more than one day; arranging reservations for package tours for domestic package tours and international package tours

998553

Reservation services for convention centres, congress centres and exhibition halls

This service code includes arranging reservations for convention centres, congress centres and exhibition halls.

998554

Reservation services for event tickets, entertainment and recreational services and other reservation services

This service code includes arranging reservations for theatre performances, concerts or sporting events.

998555

Tour operator services

This service code includes arranging, assembling, and marketing package tours prepackaged tours, domestic and international; custom package tours for groups, domestic and international

Note: Such a package usually includes buying and reselling passenger and baggage transportation, accommodation, food and sightseeing services. The resulting package tours may be sold to individuals, travel agents or other tour operators.

998556

Tourist guide services

This service code includes tourist guide services, i.e. providing direction and commentary on tourist attractions, typically of a cultural, historic, archaeological or natural type

This service code does not include services of mountain guides, hunting guides or fishing guides, cf. 999662

998557

Tourism promotion and visitor information services

This service code includes promotion of tourism for countries, regions or communities; provision of information to visitors or potential visitors regarding destinations, preparing brochures, etc.

998559

Other travel arrangement and related services n.e.c.


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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).