{"id":4153,"date":"2019-03-30T10:50:03","date_gmt":"2019-03-30T10:50:03","guid":{"rendered":"https:\/\/swaritadvisors.com\/learning\/?p=4153"},"modified":"2020-12-16T14:59:42","modified_gmt":"2020-12-16T09:29:42","slug":"gst-on-travel-agents-and-tour-operators","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/","title":{"rendered":"GST On Travel Agents and Tour Operators"},"content":{"rendered":"\n<p class=\"has-drop-cap\">We are well aware that GST is levied on the supply of goods and services. And hence, travel agencies are no exception. Therefore, GST on Travel Agents and Tour Operators are also imposed since they offer travel services to the people.<\/p>\n\n\n\n<div class=\"shadow4\"><em>In this blog, we will educate you about the GST on Travel Agents as well as on Tour operators. But before that, let\u2019s first understand what or who Travel agents and tour operators are exactly.<\/em><\/div>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a2ffb1867bef\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a2ffb1867bef\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#Definition_of_Travel_agents_and_Tour_operators\" title=\"Definition of Travel agents and Tour operators\">Definition of Travel agents and Tour operators<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#What_Are_The_Types_Of_Income_Earned_By_Air_Travel_Agent\" title=\"What Are The Types Of Income Earned By Air Travel Agent?\">What Are The Types Of Income Earned By Air Travel Agent?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#Commission_for_Selling_Air_Tickets\" title=\"Commission for Selling Air Tickets\">Commission for Selling Air Tickets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#What_are_the_Conditions_for_a_5_GST_Rate\" title=\"What are the Conditions for a 5% GST Rate?\">What are the Conditions for a 5% GST Rate?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#GST_is_payable_based_on_the_chart\" title=\"GST is payable based on the chart\">GST is payable based on the chart<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#Value_of_Supply_of_Services\" title=\"Value of Supply of Services\">Value of Supply of Services<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#What_is_The_Liability_for_Registration_Under_GST\" title=\"What is The Liability for Registration Under GST?\">What is The Liability for Registration Under GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#What_is_the_Rate_and_Service_Accounting_Code_SAC_Based_On_GST\" title=\"What is the Rate and Service Accounting Code (SAC) Based On GST?\">What is the Rate and Service Accounting Code (SAC) Based On GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#What_is_The_Place_Of_Supply_Of_Services\" title=\"What is The Place Of Supply Of Services?\">What is The Place Of Supply Of Services?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#What_Is_The_VISA_AND_PASSPORT_ASSISTANCE_Charged_Based_On_GST\" title=\"What Is The VISA AND PASSPORT ASSISTANCE Charged Based On GST?\">What Is The VISA AND PASSPORT ASSISTANCE Charged Based On GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#What_Is_Domestic_and_International_Mediclaim_Policies_By_Travel_Agents\" title=\"What Is Domestic and International Mediclaim Policies By Travel Agents?\">What Is Domestic and International Mediclaim Policies By Travel Agents?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#Is_There_No_Late_Fee_For_GSTR-1_GSTR-3B_Return\" title=\"Is There No Late Fee For GSTR-1 &amp; GSTR-3B Return?\">Is There No Late Fee For GSTR-1 &amp; GSTR-3B Return?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/#Conclusion\" title=\"Conclusion:\">Conclusion:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Definition_of_Travel_agents_and_Tour_operators\"><\/span>Definition <strong>of Travel agents and Tour operators<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u201cTravel agents\u201d or \u201cTour operator\u201d are the person who is engaged in the business of planning, organizing, scheduling or arranging tours that also includes the accommodation along with the mode of transportation. Tour Operators are defined based on the entry No. 23 of notification No. 11\/2017-Central Tax (Rate).<\/p>\n\n\n\n<p>Tour Package is the total booking mainly done by modern tour operator along with the total fees charged are included in the margin.<\/p>\n\n\n\n<p>Normally, Tour Operator is considered as the service provider who would mainly receive the services across varied counterparts such as the Airline Companies, Local Taxi Operators, Hotel, Embassy issuing visas, and many others.<\/p>\n\n\n\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background\" href=\"https:\/\/swaritadvisors.com\/gst-registration\" style=\"background-color:#01669c\">GST Registration In India &#8211; Aadhar Based Approval &#8211; Apply Now<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Are_The_Types_Of_Income_Earned_By_Air_Travel_Agent\"><\/span><strong>What <\/strong>Are <strong>The Types Of Income Earned By Air Travel Agent?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Air Travel Agent mainly earns 2 different income ranges that is mainly denoted as<\/p>\n\n\n\n<ul><li>Getting commission from Airlines to book air tickets<\/li><li>Getting income with forming processing the fees that mainly includes client mainly booking a ticket<\/li><li>Air Travel Agent mainly raising 2 types of invoices that contains details of<ul><li>Name<\/li><li>Address<\/li><li><strong><a href=\"https:\/\/swaritadvisors.com\/gst-registration\" class=\"text-primary\">GST Registration<\/a><\/strong> Numbers along with Place of Supply <\/li><\/ul><\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Commission_for_Selling_Air_Tickets\"><\/span><strong>Commission for Selling Air Tickets<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Air traveller is charged with the processing fees, facilitation charges, and service charges.<\/p>\n\n\n\n<p>According to the 32(3) of CGST Rules, the value of supply of services mainly enabled with a relation on booking with the ticket to travel by Air with the complete travelling agent deemed are calculated.<\/p>\n\n\n\n<p>Based on the <strong>complete rule 32(3) of CGST Rules<\/strong>, booking the complete supply services for relation mainly be helpful with the amount calculated according to the rate of<\/p>\n\n\n\n<ul><li>10% basic fare with international bookings<\/li><li>5% basic fare in domestic bookings<\/li><\/ul>\n\n\n\n<p>For easily enough complete sub-rule, that has been enabled with the airfare for the commission on the normally paid for the air travel agent<\/p>\n\n\n\n<p>GST rate is mainly enabled with the 18% on this Commission<\/p>\n\n\n\n<ul><li>Tour Operator 5%<\/li><li>Agent model 18%<\/li><\/ul>\n\n\n\n<p>Hotel Sales @18% and 18% GST for availing the input credits. Check on the GST on Travel agents which would mainly give you the complete option for more number of aspects.<\/p>\n\n\n\n<p>When you are hotel booking then you could easily get the better travel package enabled with the high-end aspects. it is also mainly suitable for claiming about 18% which is more easier to avail the better input credit and availing about 5% amount.<\/p>\n\n\n\n<p>GST applicable are mainly rent on the motor vehicle that is mainly enabled with the @ 5% and no ITC or 12% with ITC.<\/p>\n\n\n\n<div class=\"read\"><p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/invoicing-for-gst-india\/\">Invoicing for GST in India<\/a><\/mark>.<\/p><\/div>\n\n\n\n<p><strong>Separate Commission for the Hotel Booking 5% without ITC<\/strong><\/p>\n\n\n\n<p>Normally, 5% GST is payable on the gross amount that is charged with the Tour operator for customers. GST is mainly enabled with the uniformity for all services along with the hotel accommodation and package tours.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Conditions_for_a_5_GST_Rate\"><\/span><strong>What are the Conditions for a 5% GST Rate?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bill or invoice issued is based on the supply of the output services that mainly indicate with the inclusion of charges in the accommodation along with the transportation for the tour.<\/p>\n\n\n\n<p><strong>Input Tax Credit<\/strong> would be based on the <strong>Goods and services<\/strong> that are useful for the supply of the output services in the tour operator that are not taken<\/p>\n\n\n\n<p><strong>Narration is mainly given with the way of footnote based on the invoice<\/strong><\/p>\n\n\n\n<ul><li>5% of the basic fare is mainly based on domestic bookings<\/li><li>10% of the basic fare is based on the case of international bookings<\/li><\/ul>\n\n\n\n<div class=\"shadow6\">Each of the GST is mainly enabled with the sub-role having the expression for the&nbsp; \u201cbasic fare\u201d. It mainly shows the part of the airfare along with the commission that is paid along with the air travel aspects by the airline.<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_is_payable_based_on_the_chart\"><\/span>GST is payable based on the chart<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"1200\" height=\"630\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2019\/03\/GST-payable-by-Air-Travel-Agent-1.png\" alt=\"GST payable by Air Travel Agent\" class=\"wp-image-4155\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2019\/03\/GST-payable-by-Air-Travel-Agent-1.png 1200w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2019\/03\/GST-payable-by-Air-Travel-Agent-1-300x158.png 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2019\/03\/GST-payable-by-Air-Travel-Agent-1-768x403.png 768w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2019\/03\/GST-payable-by-Air-Travel-Agent-1-1024x538.png 1024w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Value_of_Supply_of_Services\"><\/span>Value of Supply of Services<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Based on Rule 32 in Central Goods and Service Tax Rules, it is important to deal with the complete value in the case along with certain supplies with rule 32 (3) it provides the high-end value of supply.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_The_Liability_for_Registration_Under_GST\"><\/span>What is The Liability for Registration Under GST?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Some of the common Liability for Registration under GST is listed below:<\/strong><\/p>\n\n\n\n<ul><li>The aggregate turnover that exceeds more than Rs. 40 Lakh in the Financial Year<\/li><li>For other states like Manipur, Arunachal Pradesh, Mizoram, Sikkim, Jammu &amp; Kashmir, Nagaland, Meghalaya, Assam, Tripura, Uttarakhand, and Himachal Pradesh Aggregate turnover is Rs. 10 Lakh.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Rate_and_Service_Accounting_Code_SAC_Based_On_GST\"><\/span>What is the Rate and Service Accounting Code (SAC) Based On GST?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>1. Tour Operator @ 5%<br>2. Commission @18%<br>3. Travel agent model @ 18%<br>4. Hotel Sales @18%<\/p>\n\n\n\n<p>When you like to avail the input credit then it is more efficient to go for the GST @18%. When you are looking for the hotel bookings along with the travel packages then it would be easier to get the GST bills and you could easily claim it on about 18%.<\/p>\n\n\n\n<p>Avail the best input along with the credit and it is a better option with <strong>5% on the total amount<\/strong> as the burden.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_The_Place_Of_Supply_Of_Services\"><\/span>What is The Place Of Supply Of Services?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When the appropriate service is offered by the Air Travel Agents for any Indian Software company, it is important to know that the Place of supply of services would be the same location where the service is received which is the place of registration of the Indian software company.<\/p>\n\n\n\n<p>When services are provided by the Air Travel Agents for any foreign software companies, the agent comes under the \u201cintermediary\u201d along with the place of supply of services is mainly considered as the location of the services provider. It could mainly be a place of Air Travel Agent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_The_VISA_AND_PASSPORT_ASSISTANCE_Charged_Based_On_GST\"><\/span>What Is The VISA AND PASSPORT ASSISTANCE Charged Based On GST?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Visa statutory authorities such as the embassies and consulates would charge the visa processing charges which are mainly exempt on payment of the GST.<\/p>\n\n\n\n<p>Normally, the Visa or passport processing charges could be charged with the statutory authorities are quite exempt on the Tax.<\/p>\n\n\n\n<p>Visa or passports would be specially done with the Visa Facilitation Centres (VFCs) authorized with Visa Handling Agents or the Embassies. It is mainly liable for the Tax.<\/p>\n\n\n\n<p>GST on Tour operators is made with adding the liable option for paying the tax along with the Input Tax Credit with the 18% for every service.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_Domestic_and_International_Mediclaim_Policies_By_Travel_Agents\"><\/span>What Is Domestic and International Mediclaim Policies By Travel Agents?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Most of the top Travel Agents issue the Mediclaim policies along with the travel insurance for the clients across the insurance service providers. They also get the commission for the service providers for the customers.<\/p>\n\n\n\n<ul><li>Travel Agents are mainly registered with the <strong>Insurance agent<\/strong> for issuing the mediclaim policies as well as <strong>travel insurance in India<\/strong>.<\/li><li>Normally, the travel agents are mainly required for registering the IRDA as per the Insurance Act, 1938.<\/li><\/ul>\n\n\n\n<p>Place of supply with Air Travel Agent (ATA) would be issued according to the travel or mediclaim insurance policies are based on the following requirement only when Air Travel Agent provides their services for a customer who is<\/p>\n\n\n\n<ul><li>Located in India<\/li><li>Registered under the GST law<\/li><li>Place of Supply is the location of service receiver<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_There_No_Late_Fee_For_GSTR-1_GSTR-3B_Return\"><\/span><strong>Is There No Late Fee For GSTR-1 &amp; GSTR-3B <\/strong>Return<strong>?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>One of biggest relief that extends for small business is the waiver of late fee while filing GSTR-1 and GSTR-3B return by GST Council. Late fees are completely waived for taxpayers in FORM GSTR-1, FORM GSTR-3B and FORM GSTR-4 during months or quarters July 2017 to September 2018.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div class=\"shadow4\">GST @5% will be applied to the services for the tour operator and it does not gain any benefit for the Input Tax Credit (ITC) based on Goods and services. When you like to get more detailed information then contact the experts of Swarit Advisors about GST on Travel agents. Professional is ready to give you adequate services based on GST details.<\/div>\n\n\n\n<div class=\"read\"><p><b>Read, Also:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/cgst-sgst-igst-difference\/\">CGST, SGST, and IGST: Understanding the difference<\/a><\/mark>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>We are well aware that GST is levied on the supply of goods and services. And hence, travel agencies are no exception. Therefore, GST on Travel Agents and Tour Operators are also imposed since they offer travel services to the people. In this blog, we will educate you about the GST on Travel Agents as [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,1],"tags":[1064],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/4153"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=4153"}],"version-history":[{"count":13,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/4153\/revisions"}],"predecessor-version":[{"id":17866,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/4153\/revisions\/17866"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/4154"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=4153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=4153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=4153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}