A Practical Guide to GST on Inbound Tourism Products

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The Eighth Amendment to the Goods and Services Tax Act (the “Amendment”) introduces a new GST framework for offshore suppliers of inbound tourism products, including foreign tour operators, online travel agencies and booking platforms.

The new rules, effective from 1 October 2026, introduce mandatory GST registration for qualifying offshore suppliers and a special margin-based mechanism for determining the taxable value of inbound tourism products.

Our Practical Guide to GST on Inbound Tourism Products provides an overview of who the new rules apply to, registration requirements, the applicable GST treatment, principal and agent arrangements, the margin-based valuation mechanism, time of supply and key compliance considerations for affected foreign businesses.

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