## Yatra Sathi Travels

**Invoice #**  
INV-2025-1001

### Agency Details
Yatra Sathi Travels  
Shop 42, Connaught Place, New Delhi - 110001  
start@yatrasathi.in  
+91 98765 43210

### Passenger / Client
Rahul & Priya Sharma  
Flat 402, Sea Wood Apts, Bandra West, Mumbai, MH 400050  
rahul.sharma@example.com  
+91 99887 76655

### Dates
**Issued** 29 Apr 2026  
**Due** 6 May 2026  
**Payment Terms** Net 7

### Destination
Goa & Kerala

### Travel Dates
Dec 15 - Dec 22, 2025

### Travelers
2 Adults

### Booking Ref
YS-2025-8842

| Description | Qty/Pax | Price (₹) | Amount (₹) |
| --- | --- | --- | --- |
| Flight Booking (DEL - GOI)<br>IndiGo 6E-554 - Economy | 2 | 8,500.00 | 17,000.00 |
| Hotel Stay - Goa<br>Taj Exotica - 3 Nights (Garden View) | 1 | 45,000.00 | 45,000.00 |
| Houseboat Stay - Alleppey<br>Premium AC Houseboat - 1 Night | 1 | 15,000.00 | 15,000.00 |
| Airport Transfers<br>Innova Crysta - AC Cab | 4 | 1,500.00 | 6,000.00 |

**Subtotal** ₹83,000.00  
**Tax** ₹14,940.00  
**Deposit Paid** -₹20,000.00  
**Total Due** ₹77,940.00  
**Seventy Seven Thousand Nine Hundred Forty Rupees Only**

#### Terms & Notes
GSTIN: 07AABCU9603R1Z2  
Subject to Delhi Jurisdiction.  
Please verify all travel documents before departure.

This is a computer-generated invoice no signature required.  
Authorized Signatory

## GST Invoicing for Travel Agents in India

Between TCS rules, SAC codes, and corporate TDS - invoicing in the travel business isn't simple. Here's what actually matters.

### Your GSTIN on Every Invoice
Corporate clients need it for ITC. Individual clients... well, it just looks professional. And keep CGST/SGST vs IGST straight based on client location.

### SAC 9985 (Usually)
Tour operator services fall under **SAC 9985**. Put the PNR on the invoice too - it links the payment to the actual booking if questions come up later.

### Advances and TDS
Corporate clients often deduct TDS before paying. Track the advance in the **"Deposit Paid"** field so your balance due shows correctly. Collect TDS certificates!

### Jurisdiction Clause
Add "Subject to [Your City] Jurisdiction" in the notes. When a Guwahati client files a complaint, you don't want to fight it in their hometown court.

## Frequently Asked Questions
Essential guide to GST, TCS, and invoicing compliance for Indian travel agents.

### 1 What is the GST rate for tour package invoices?
Tour operators issuing bundled tour packages (SAC 998552) can opt for either of the following GST treatments:

- **5% GST (No ITC):** GST is charged on the gross tour package value (including hotel, transport, etc.), but Input Tax Credit cannot be claimed on any inward supplies.
- **18% GST (With ITC):** GST is charged at 18% on the invoice value, and full ITC can be claimed on eligible business expenses such as rent, marketing, and software.

### 2 When must I collect TCS on an invoice?
For overseas tour packages, Tax Collected at Source (TCS) must be collected under Section 206C(1G) of the Income Tax Act. From April 1, 2025:

- **5% TCS:** On overseas tour remittances up to ₹10 lakh per person per financial year.
- **20% TCS:** On amounts exceeding ₹10 lakh.

**Note:** The customer’s PAN must be captured so the TCS credit reflects correctly in Form 26AS.

### 3 How do I invoice as a "Pure Agent"?
If you incur expenses strictly on behalf of the client (as a pure agent under Rule 33 of the CGST Rules), you should:

- Show third-party costs (such as airline tickets or hotel bills) separately as reimbursements without any markup.
- Charge 18% GST only on your service fee or commission.

Proper agreements and documentary evidence must be maintained to establish that you acted only as an intermediary.

### 4 Are there special e-invoicing rules in 2025?
Yes. From April 1, 2025, businesses with an Annual Aggregate Turnover (AATO) of ₹10 crore or more must generate e-invoices for B2B supplies by reporting invoice details to the Invoice Registration Portal (IRP) before issuing the invoice. An invoice issued without a valid IRN and QR code is treated as non-compliant and may block ITC claims.

### 5 What must be included on a GST-compliant invoice?
Every GST-compliant invoice issued by a tour operator must include:

- **SAC Code:** 998552 for sale of tour packages (ancillary services like visa assistance may fall under 998555).
- **GSTIN:** Supplier GSTIN and recipient GSTIN (if registered).
- **Gross Value Declaration:** Mandatory when charging 5% GST, confirming the value includes accommodation and transport.
- **Place of Supply:** Required to determine IGST vs CGST/SGST and ITC eligibility.