Travel Softdrive blog
GST & TDS for cab operators and the travel trade
Every rule since GST began on 1 July 2017, for cabs, buses, hotels, tours, events, flights, trains and ships. Each one is dated, so you can see what applies today, what is coming, and what applied on the date of an old invoice.
Last reviewed 31 Oct 2026. For information only: rules are checked against government notifications, unclear points are marked as our reading, and none of it is legal or tax advice. Confirm with your chartered accountant before you act.
All rules on this blog
Open the tracker to filter by area and switch between current, upcoming and expired.
Coming up next
Changes already notified for a later date.
- 1 Nov 2026Electric cab hire, charging included: 5% or 18%Cab hire
- 1 Nov 2026Reverse charge unless the supplier charges 18%Cab hire
- 1 Nov 2026Hotel rooms up to ₹7,500: 5%, with credit on rooms bought from other hotelsHotels
- 1 Nov 2026Restaurants at 5%: credit on restaurant service bought inRestaurants & catering
Tracker
What applies today: the GST and TDS tracker for travel
Every rule for cabs, hotels, tours, tickets, TDS and filing in one list, sorted into current, upcoming and expired.
Read by area
Cab hire
GST on cab hire: every change since 2017
The 5% and 18% options, the 12% option that ended in September 2025, electric cabs from November 2026, and examples.
24 dated rules · 9 min read
Reverse charge
Reverse charge on cab hire to companies, 2017 to 2027
When the company pays the GST instead of you, the November 2026 change to 18%, and self-invoice IRNs from January 2027.
9 dated rules · 8 min read
Buses & app bookings
App bookings, buses and autos: who pays the GST
When the app pays GST instead of the operator, the 2022 widening, and how buses and autos are taxed.
12 dated rules · 7 min read
Buying vehicles
Buying cars, buses and EVs: GST and cess since 2017
What a fleet paid on cars, buses and EVs before and after September 2025, and when the GST on a vehicle comes back as credit.
16 dated rules · 7 min read
Hotels & food
Hotels, restaurants and banquets: GST for the travel trade
Hotel room slabs from 2017 to today, restaurants and catering, and the November 2026 credit change.
18 dated rules · 8 min read
Tours & events
Tours and events: GST, and TCS on overseas packages
The 5% tour-operator rate, event tickets, and TCS on overseas packages from 5% and 20% to a flat 2%.
22 dated rules · 8 min read
Tickets
Flights, trains, ships and helicopters: GST on tickets
Economy and business flights, rail classes, station services, ferries, ropeways and helicopter seats.
24 dated rules · 7 min read
TDS
TDS for cab operators: from section 194C to section 393
What customers deduct from you, what you deduct from suppliers, and the April 2026 move to section 393.
33 dated rules · 9 min read
Invoices, CN & DN
GST invoices, advances, discounts, credit and debit notes
What an invoice must show and when, advances and refund vouchers, cancellation charges, late-payment interest, discounts, and credit and debit notes.
65 dated rules · 14 min read
E-invoicing & returns
E-invoicing and GST returns: the dates that changed
E-invoice turnover limits year by year, the 30-day rule, IRNs on self-invoices from 2027, and return changes.
37 dated rules · 8 min read
SEZ, exports & imports
SEZ units, exports and imported services: GST for the travel trade
Billing SEZ units under LUT, what counts as an export of services, the 2026 intermediary change, and GST on services bought from abroad.
44 dated rules · 11 min read
These posts explain the law in general terms and are for information only. They are not legal or tax advice for your business. Each rule names the notification, circular or section it comes from and says whether we checked the government text itself; where the law is unclear, we say so and give our reading. Confirm with your chartered accountant before you change how you bill, deduct or file.