Lok Sabha Question No. 531 (UNSTARRED), answered on 2023-02-06
Subject: GST Exemption to Foreign Tourists
Ministry: TOURISM
Asked by: T. R. Paarivendhar, M.K. Vishnu Prasad

## GOVERNMENT OF INDIA

## MINISTRY OF TOURISM

## LOK SABHA UNSTARRED QUESTION NO. 531 ANSWERED ON 06.02.2023

## GST EXEMPTION TO FOREIGN TOURISTS

531.  DR. T.R. PAARIVENDHAR: DR. VISHNU PRASAD M.K.:

Will the Minister of TOURISM be pleased to state:

- (a) whether the Government is considering to accord GST Exemption to the foreign tourists for local shopping to boost tourism in the country;
- (b) if so, the details thereof and the other exemptions etc. given by the Government in the field of tourism to attract foreign tourists;
- (c) whether the  Government has signed any agreement  with any other country for the purpose of promoting tourism in India;
- (d)
- if not, whether the Government is preparing any plan to do so; and
- the number of foreign tourists arrived to India after lockdown due to
- (e) spread of corona infections?

## ANSWER

## THE MINISTER OF TOURISM

(SHRI G.KISHAN REDDY)

- (a): As  informed  by  the  Central  Board  of  Indirect  Taxes  and  Customs, Department  of  Revenue,  Ministry  of  Finance,  there  is  no  proposal  at present  under  consideration  of  the  Government  to  reimburse  GST  to foreign tourists at Airport on arrival to India.
- (b): Central  Board  of  Indirect  Taxes  and  Customs  has  further  informed that  the  Tour  Operator  service,  which  is  performed  partly  in  India  and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India is exempt from GST vide entry at SL. No. 52A of the notification No.-
- 12/2017 CTR dated 28.06.2017.
- (c) and (d):  The signing of  Agreements/Memorandum of Understanding (MoUs) with  various  countries  is  an  ongoing  process  and  the  Ministry  of Tourism has signed 46 Agreements/MoUs  with other countries and multilateral fora for bilateral and multilateral cooperation for strengthening tourism cooperation and promoting tourism products of India.
- (e): Post-lockdown  due  to  Covid-19  pandemic,  the  number  of  foreign tourists arrived India is annexed at annexure.

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ANNEXURE

STATEMENT  IN  REPLY  TO PART  (e)  OF  LOK  SABHA  UNSTARRED QUESTION NO.531 ANSWERED ON 06.02.2023 REGARDING GST EXEMPTION TO FOREIGN TOURISTS.

| Month wise Foreign Tourist Arrivals (FTAs) during 2020 to 2022   | Month wise Foreign Tourist Arrivals (FTAs) during 2020 to 2022   | Month wise Foreign Tourist Arrivals (FTAs) during 2020 to 2022   | Month wise Foreign Tourist Arrivals (FTAs) during 2020 to 2022   |
|------------------------------------------------------------------|------------------------------------------------------------------|------------------------------------------------------------------|------------------------------------------------------------------|
| Month                                                            | Foreign Tourist Arrivals                                         | Foreign Tourist Arrivals                                         | Foreign Tourist Arrivals                                         |
|                                                                  | 2020                                                             | 2021                                                             | 2022 @                                                           |
| January                                                          | 11,19,250                                                        | 94,662                                                           | 2,01,546                                                         |
| February                                                         | 10,18,440                                                        | 1,10,312                                                         | 2,40,896                                                         |
| March                                                            | 3,28,304                                                         | 1,33,768                                                         | 3,42,308                                                         |
| April                                                            | 2,820                                                            | 78,718                                                           | 3,92,930                                                         |
| May                                                              | 3,764                                                            | 19,765                                                           | 4,23,701                                                         |
| June                                                             | 8,590                                                            | 36,070                                                           | 5,22,737                                                         |
| July                                                             | 12,655                                                           | 72,501                                                           | 6,40,858                                                         |
| August                                                           | 19,761                                                           | 92,728                                                           | 4,98,243                                                         |
| September                                                        | 28,167                                                           | 1,15,661                                                         | 5,36,340                                                         |
| October                                                          | 41,494                                                           | 1,91,415                                                         | 6,56,895                                                         |
| November                                                         | 70,977                                                           | 2,63,867                                                         | 7,68,675                                                         |
| December                                                         | 90,544                                                           | 3,17,647                                                         | 9,66,270                                                         |
| Total (Jan-Dec)                                                  | 27,44,766                                                        | 15,27,114                                                        | 61,91,399                                                        |
| @ Provisional                                                    | @ Provisional                                                    | @ Provisional                                                    | @ Provisional                                                    |

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