No. It will be worth to note that TCS shall be applicable only in case of an “overseas tour package”, irrespective of the purpose of the trip. Independent activities do not constitute a package. In the literal meaning, sale of air tickets & hotel bookings done independently do not call for tax collection at source. It is noted that Independent activities do not constitute a package and there is no offer for the visit of a customer outside India.
Whether the TCS will be applicable if a travel agent simply sells the Air ticket /Hotel Bookings/Tours & Transfers independently and not the complete package? Print
Created by: Deleted Agent
Modified on: Tue, 15 Dec, 2020 at 8:40 PM
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