Travel & Tours Invoice Format
A GST-ready invoice format for a travel agent / tour operator in India — with the correct SAC code, the right GST rate, and the line items you actually bill. Fill it in and download a PDF, free and no sign-up.
As a travel agent or tour operator in India, your invoices sit under SAC 998552 with a special GST treatment: most packaged tours are taxed at just 5% GST (without input tax credit) rather than the usual 18%. Your invoice must clearly show the gross package amount inclusive of accommodation and transport, and note that ITC is not being claimed. This format helps you bill domestic and international packages, ticketing commissions, and add-on services cleanly and GST-compliantly.
What a travel agent / tour operator typically bills for
| Item / service | Billed | Typical rate |
|---|---|---|
| Domestic tour package (per person, 3N/4D — hotel, transfers, sightseeing) | per person | ₹18,000 |
| International tour package (per person, land + air, all-inclusive) | per person | ₹85,000 |
| Air ticket booking / handling charge (service fee) | per ticket | ₹500 |
| Hotel booking arrangement fee | per booking | ₹750 |
| Private cab / airport transfer (per day) | per day | ₹3,500 |
| Visa assistance & documentation fee | per applicant | ₹2,000 |
Indicative market rates — set your own. Add these as line items and the invoice totals GST for you.
Opens the free GST invoice generator, pre-filled with these items.
How to make a travel & tours invoice
Your name / business, GSTIN if registered, and the client's details.
List what you delivered — use the items above as a starting point — under SAC 998555.
Pick 5% GST, choose CGST+SGST or IGST, and download the PDF.
What a GST-compliant travel & tours invoice must include
A GST tax invoice should carry: your name, address and GSTIN; a unique invoice number and date; the client's name, address and GSTIN (if registered); a description of the service with its SAC code (998555 for travel & tours); the taxable value; the GST rate and amount split as CGST + SGST (same state) or IGST (inter-state); the total in words; and your signature. Tour operators typically collect a 25-50% advance at booking to block hotels and flights, with the balance due 15-30 days before departure. Air-ticket and visa components are usually paid in full upfront since they are non-refundable.
Invoice format by profession
Travel & Tours invoice — frequently asked questions
What GST rate should a tour operator charge — 5% or 18%?
For a packaged tour (accommodation + transport bundled), the standard rate is 5% GST without input tax credit (ITC) under SAC 998552. You may instead opt for 18% with full ITC, but you must apply your chosen model consistently across all invoices, books and GST returns. Most operators use 5% without ITC as it keeps package prices competitive.
What must my invoice specifically state to qualify for the 5% rate?
The invoice must show the gross amount charged and clearly indicate that it is inclusive of accommodation and transportation charges, and that no ITC has been claimed on hotels, air tickets or similar inputs. Without this declaration you cannot avail the concessional 5% rate.
How is a pure commission (agent) service taxed differently from a package?
When you act only as an agent — earning commission on air tickets, rail, or hotel bookings rather than selling a bundled package — that commission is a separate support service taxed at 18% GST with ITC. So a single business can have 5% package invoices and 18% commission invoices; keep them distinct.
Can I claim input tax credit on my costs under the 5% scheme?
No. Under the 5% without-ITC model you cannot claim credit on hotel stays, airfare or other inputs — the one exception is ITC on tour operator services bought from another tour operator. If claiming full ITC on your rent, software and other costs matters more to you, choose the 18% option instead.