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Trade bill format

Travel agency invoice format

Tour packages, tickets and visas are taxed in different ways. A good travel invoice keeps each component on its own line with the right treatment.

What it is

A travel invoice bills a customer for a tour package or for bookings made on their behalf: hotels, flights, trains, cabs and visas. A tour operator selling a package charges GST on the package price. A travel agent who books a ticket for a customer often recovers the fare at cost as a pure agent and charges GST only on the service fee.

Travel businesses work on thin margins, so the invoice also has to keep the agency's own numbers straight: what the customer pays, what goes to the hotel, airline or transporter, and what is left as margin. Keeping each component on its own line, with its supplier and reference, makes reconciliation with suppliers simple.

When to use it

  • Holiday packages with hotel and transport (tour operator).
  • Air, rail and bus tickets with a service fee (travel agent).
  • Visa and passport assistance.
  • Corporate travel billed to a company's GSTIN.

Sample travel agency invoice

A filled-in example for a fictitious business. Every total on it is worked out, not typed. Download the blank version to fill in by hand or in Excel.

Download blank PDFDownload Excel template
Safar Tours and TravelsB-14, Ganpati Plaza, MI RoadJaipur, Rajasthan 302001GSTIN: 08AAPFS3365G1ZTPhone 94140 33650
TAX INVOICE
Bill toMeera Iyer14, 5th Cross, IndiranagarBengaluru, Karnataka 560038State: 29-Karnataka
Invoice No.
ST/26-27/0507
Date
24-11-2026
Booking
TB-0507 · Goa 4N/5D · 2 adults
Place of supply
29-Karnataka
#ItemHSN/SACQtyRateGSTAmount
1Goa 4N/5D holiday package for 2 adultsHotel, airport transfers, North and South Goa sightseeing · 18 to 22 Dec 20269985551 pkg38,000.005%38,000.00
2Flight tickets BLR-GOI-BLR (paid on your behalf)PNR K7Q2ZM · recovered at cost as pure agent9985511 set14,260.000%14,260.00
3Service fee: flight booking9985511 set600.0018%600.00
Amount in words

Rupees Fifty Four Thousand Eight Hundred Sixty Eight Only

Taxable value₹52,860.00
IGST @5% on 38,000.00₹1,900.00
IGST @18% on 600.00₹108.00
Total₹54,868.00
Received₹20,000.00
Balance due₹34,868.00

The package amount includes the cost of accommodation and transportation; input tax credit not taken (Notification 11/2017-Central Tax (Rate), entry 23).

For Safar Tours and TravelsAuthorised signatory

Sample with a fictitious business · made with billinginfo

Prefer to type it? Fill a GST invoice online with our free invoice generator, or make it in the billinginfo app in a minute.

What the law asks for

Tour operators (SAC 998555): 5% without input tax credit (except on another tour operator's services), when the bill states that the amount includes accommodation and transportation; otherwise 18% with credit (Notification 11/2017-Central Tax (Rate), entry 23). GST 2.0 did not change these.

Air travel agents may value their service at 5% of the basic fare (domestic) or 10% (international) and charge 18% on that (Rule 32(3)). Pure agent costs, such as a fare paid for the customer and recovered at cost, are kept out of the taxable value if the conditions of Rule 33 are met. Place of supply for an unregistered customer is usually their address on record, which decides CGST+SGST or IGST.

Fields on a travel agency invoice
FieldWhy it is there
Agency name, address, GSTINRule 46(a)
Invoice number and dateRule 46(b), (c)
Customer name, address, state; GSTIN if registeredRule 46(d), (e)
Package or service, travel dates, travellersRule 46(h)
SAC per line (998555, 998551, 998552, 998559)Rule 46(g)
Taxable value and GST per lineRule 46(k)-(m)
Pure agent costs shown separatelyRule 33
Declaration for 5% tour packagesNotification 11/2017-CT(Rate), entry 23
Place of supplyRule 46(n), for inter-state supplies

Make it in billinginfo

  1. Turn on the Tours and travel module in Settings → Business settings → Industry modules.
  2. Add a booking: customer, travellers, dates, and each service with supplier, PNR, cost, selling price and GST mode (tour 5%, tour 18%, pure agent plus service fee, or air under Rule 32(3)).
  3. Save: billinginfo makes the sales invoice with the right lines, rates and the 5% declaration, and shows your margin.
  4. Collect payments against the schedule and pay suppliers from the booking.
  5. Print the booking voucher with the itinerary for the customer; costs and margin never print.
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FAQ

Questions about the travel agency invoice

Something else on your mind? Write to us or see the help page.

What is the GST on tour packages?

5% without input tax credit if the bill says the price includes accommodation and transport; otherwise 18% with credit.

Do I charge GST on the full air fare?

Not if you collect it as a pure agent. GST is then only on your service fee. Air travel agents can instead use 5% or 10% of the basic fare as the taxable value.

Which state's GST applies to a customer from another state?

For an unregistered customer, the place of supply is usually their address on record, so a Jaipur agency billing a Bengaluru customer charges IGST.

Is TCS needed on overseas tour packages?

Income-tax TCS applies to overseas tour packages. It is separate from GST; check the current rate with your accountant.

Sources

Last checked on 2 November 2026. GST rules change through notifications and circulars; if something here looks out of date, please tell us. This page explains the rules in plain words and is not legal or tax advice.

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