Can I issue invoices on 2 different slabs

Hi,

Yes, it is possible.

You can issue some invoices on 5% GST (on full amt) and some on 18% GST (on our service charges).

Dear Sir,

Here is my reply to your query:

You can choose any of the following options 

Option 1 - Charge 18% GST on full amount  and  claim 100% input 

Option 2- Charge 5% GST on service charges and donot claim the input. 

But you cannot choose different option for different transactions. You have to choose only 1option for all the transactions.

Thanks and Regards

Divya Chugh

Hello Sir,

No, you can not issue both options.

You will have to choose any one of them.

-Charge GST@18% and claim ITC.

-Charge GST@5% without any ITC.

Hello,

You cannot use both options. You can either charge 5% without ITC or 18% with ITC.

I hope that this answer satisfies your requirements.

Regards,

CA Hunny Badlani

It depends on how you are providing the service.

If you are providing tour operator service as defined under GST act as "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.

If your tour is based on above terms where you take money from client and do booking from them then you need to charge 5% GST without ITC.

However if you are doing it on commission basis i.e. you only take your commission or service charge amount and rest all payment is done by your client to hotel and airline then you may charge 18% on that amount.

However its not advisable to provide tour operator service and charge some service at 18% and some at 5% because if you do that and claim ITC you must have very clear bifurcation of which ITC was used in providing which service.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

- In case of your operator, two invoices may be issued i.e. one of commission and second for service charges.

Hi,

You can go through below link for further reference:

https://taxguru.in/goods-and-service-tax/gst-tour-operators-travel-agents.html

Yes, it can be possible but it is subject to litigation.

I order to avoid litigation, better you would choose any of the one option.

No it is not possible. Govt gives you option to choose Either of the scenario only once during the year & after choosing one thing you need to continue with it during the year.

It can be done only in case if you are having two different verticals of business under same GST. ( For example : transporting business & forwarding agent business, in such case for one you can opt 5% & for forwarding  you can opt 18% with ITC.)