Finance Bill 2016

Abatement in case of Tour Operator’s Services

(Applicable w.e.f. 01.04.2016):

Earlier, the relevant provisions as applicable are summarized as under:

Now, definition of “Package Tour” is being omitted. Now, there are two classifications only. Abatement of 70% can be availed in respect of all types of tour.

However, in case of mere booking of accommodation, abatement of 90% is available. The details of abatement for tour operator’s services are as under: