Across
- 4. – GST paid on business purchases that can be offset against output tax.
- 7. – Indirect tax charged on hotels, travel packages, and transport bookings.
- 8. – TDS provision applicable on commission or brokerage paid to travel agents.
Down
- 1. – Must be issued for every tour, ticket, or room booking to claim tax credit.
- 2. – Visitor whose spending may qualify as an export of service under GST.
- 3. – Business required to register under GST once room tariff or turnover crosses limits.
- 5. – Mandatory for travel agents, tour operators, and hotels for tax compliance.
- 6. – Tax collected at source on overseas tour program packages by travel operators.