Invoice Generator for Travel Agencies in India
Generate professional invoices for tour packages, flight bookings, and holiday itineraries.
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.
1What 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.
2When 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.
3How 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.
4Are 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.
5What 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.