Calicut University Curriculum Compliance — Module IV Overview
Course Code: COM6EJ310 (5) • Course Title: Itinerary Planning and Packaging • Semester: VI • Credits: 4 • Contact Hours: 60
Module IV Title: TOUR PACKAGING & ITINERARY PLANNING (PRACTICAL CASES) (15 Contact Hours)
Syllabus Units Covered: Unit 19: Comprehensive Costing of a Tour Package for GIT — Tiered Sensitivity Analysis (15 vs 20 vs 25 vs 30 Pax), Group Economies of Scale, Break-Even Thresholds • Unit 20: Creating Theme-Based Packages and Pricing Them — Ecotourism & Wildlife Safaris, Heritage & Spiritual Circuits, Wellness & Ayurvedic Retreats, Culinary & Spice Trails, High-Altitude Adventure & Trekking • Value-Added Pricing for Special Interest Tourism (SIT) • Unit 21: Developing Tour Brochures for Select Destinations & Themes — Full Production Layout for "Enchanting Kerala (6D/5N)", Evocative Copywriting, Daily Micro-Itineraries, Inclusion/Exclusion Disclaimers, Statutory Terms & Conditions • Open-Ended Module Insights: OTA Rate Parity & GDS Ticketing • Comprehensive Calicut University Academic Examination Bank (Part A: 2 Marks, Part B: 5 Marks, Part C: 10/15 Marks).
1. Practical Costing of a Group Inclusive Tour (GIT) Package
In commercial tour operations, a Group Inclusive Tour (GIT) represents the core revenue driver for mass and series leisure operators. Unlike FIT products where costs are largely variable, GIT costing requires distributing substantial fixed overheads (charter coach, escort retainers, road permits, tolls) across a fluctuating number of paying passengers.
A critical competency tested in Calicut University examinations is the formulation of Tiered Sensitivity Cost Sheets. Because actual group enrollment may fall short of or exceed targets, an operator must calculate how the per-passenger net cost shifts across different group size tiers (e.g., 15, 20, 25, and 30 passengers) to set minimum group viability thresholds.
Practical Case: 7-Day / 6-Night South India Heritage GIT Costing
Operating Parameters: Deluxe 35-Seater Coach = ₹18,000/day (7 days = ₹1,26,000); Inter-state Permits & Tolls = ₹14,000; Tour Manager Fee = ₹3,500/day + ₹1,500 board allowance (7 days = ₹35,000); Local Guide Fees = ₹15,000; Driver Batta = ₹7,000. Total Fixed Group Costs (TFC) = ₹1,97,000.
Variable Costs per Passenger: 6 Nights Hotel (Twin Share MAP Basis) = ₹15,000; Lunches (7 days × ₹500) = ₹3,500; Admissions & Cultural Show = ₹2,500; Welcome Kit & Water = ₹1,000. Total Variable Cost per Pax = ₹22,000.
| Group Size Tier | Fixed Cost per Pax (₹1,97,000 / N) | Variable Cost per Pax | Total Net Cost per Pax |
|---|---|---|---|
| 15 Paying Passengers | ₹13,133.33 | ₹22,000.00 | ₹35,133.33 |
| 20 Paying Passengers | ₹9,850.00 | ₹22,000.00 | ₹31,850.00 |
| 25 Paying Passengers | ₹7,880.00 | ₹22,000.00 | ₹29,880.00 |
| 30 Paying Passengers | ₹6,566.67 | ₹22,000.00 | ₹28,566.67 |
Strategic Takeaway: Notice how increasing the group from 15 to 30 passengers reduces the net cost per passenger by ₹6,566.66 (an 18.7% cost reduction) purely through the mathematical distribution of fixed transportation and management overheads.
2. Creating Theme-Based Packages and Special Interest Tourism (SIT)
Contemporary travelers increasingly reject generic, superficial sightseeing tours in favor of Special Interest Tourism (SIT). Theme-based tour packaging curates activities around specific passions, hobbies, or educational pursuits, allowing tour operators to command higher profit margins.
Architecture of Five Core Theme-Based Tour Packages
Theme Packaging
1. ECOTOURISM & WILDLIFE CIRCUITS
• Destinations: Periyar Tiger Reserve, Silent Valley, Wayanad.
• Core Activities: Guided jungle bamboo rafting, tribal community visits, nocturnal canopy walks, endemic bird watching.
• Costing Inclusions: Forest department permits, naturalist guide honorariums, eco-lodge tariffs, leech protection kits.
• Pricing Strategy: Value-added pricing emphasizing biodiversity conservation levies and carbon offsets.
• Core Activities: Guided jungle bamboo rafting, tribal community visits, nocturnal canopy walks, endemic bird watching.
• Costing Inclusions: Forest department permits, naturalist guide honorariums, eco-lodge tariffs, leech protection kits.
• Pricing Strategy: Value-added pricing emphasizing biodiversity conservation levies and carbon offsets.
2. HERITAGE & TEMPLE ARCHITECTURE
• Destinations: Thanjavur, Madurai, Hampi, Belur-Halebidu.
• Core Activities: Dravidian and Hoysala architectural study, classical temple dance (*Bharatanatyam*) performances, VIP temple *darshan* access.
• Costing Inclusions: ASI monument fees, temple trust special entrance vouchers, expert art historian step-on guides.
• Pricing Strategy: Competitive parity pricing with premium cultural inclusions.
• Core Activities: Dravidian and Hoysala architectural study, classical temple dance (*Bharatanatyam*) performances, VIP temple *darshan* access.
• Costing Inclusions: ASI monument fees, temple trust special entrance vouchers, expert art historian step-on guides.
• Pricing Strategy: Competitive parity pricing with premium cultural inclusions.
3. WELLNESS & AYURVEDIC RETREATS
• Destinations: Kovalam, Varkala, Kumarakom, Palakkad.
• Core Activities: Personalized *Panchakarma* detox therapy, daily sunrise yoga and meditation, customized dosha-specific Sattvic organic diets.
• Costing Inclusions: Ayurvedic doctor consultations, herbal oil treatment packages, accredited yoga master retainers.
• Pricing Strategy: Premium market-skimming pricing targeting affluent domestic and international wellness seekers.
• Core Activities: Personalized *Panchakarma* detox therapy, daily sunrise yoga and meditation, customized dosha-specific Sattvic organic diets.
• Costing Inclusions: Ayurvedic doctor consultations, herbal oil treatment packages, accredited yoga master retainers.
• Pricing Strategy: Premium market-skimming pricing targeting affluent domestic and international wellness seekers.
4. CULINARY & SPICE TRAILS
• Destinations: Fort Kochi, Munnar Cardamom Hills, Chettinad.
• Core Activities: Hands-on spice plantation walks, traditional cooking masterclasses with master chefs, visits to fishing harbors and local markets.
• Costing Inclusions: Cooking ingredient kits, chef masterclass fees, spice farm tasting admissions, boutique culinary homestay lodging.
• Pricing Strategy: Experiential markup pricing with high perceived emotional value.
• Core Activities: Hands-on spice plantation walks, traditional cooking masterclasses with master chefs, visits to fishing harbors and local markets.
• Costing Inclusions: Cooking ingredient kits, chef masterclass fees, spice farm tasting admissions, boutique culinary homestay lodging.
• Pricing Strategy: Experiential markup pricing with high perceived emotional value.
5. HIGH-ALTITUDE ADVENTURE & TREKKING CIRCUITS
• Destinations: Meesapulimala (Munnar), Chembra Peak (Wayanad), Agasthyarkoodam.
• Core Activities: High-altitude ridge trekking, wilderness camping, rock climbing, mountain biking, orienteering.
• Costing Inclusions: Certified mountaineering guides, camping equipment (alpine tents, sleeping bags), satellite emergency communication, wilderness medical kits, search-and-rescue evacuation insurance.
• Pricing Strategy: Risk-weighted markup pricing factoring in safety redundancies and low guide-to-guest ratios (1:6).
• Core Activities: High-altitude ridge trekking, wilderness camping, rock climbing, mountain biking, orienteering.
• Costing Inclusions: Certified mountaineering guides, camping equipment (alpine tents, sleeping bags), satellite emergency communication, wilderness medical kits, search-and-rescue evacuation insurance.
• Pricing Strategy: Risk-weighted markup pricing factoring in safety redundancies and low guide-to-guest ratios (1:6).
3. Developing a Flagship Tour Brochure: "Enchanting Kerala"
To demonstrate comprehensive mastery of itinerary planning and brochure formulation, the following full-scale commercial tour brochure prototype illustrates the integration of evocative copywriting, daily schedules, pricing matrices, and statutory legal disclaimers:
BROCHURE SPECIFICATION: "ENCHANTING KERALA — 6 DAYS / 5 NIGHTS"
Circuit: Kochi → Munnar (2N) → Thekkady (1N) → Alleppey Backwaters (1N) → Kochi Departure
Day 1: Arrival at Kochi — Gateway to the Malabar Coast
Arrive at Cochin International Airport (COK). Meet and greet by our English-speaking Tour Manager. Board your luxury air-conditioned coach for a scenic transfer to Fort Kochi. Afternoon walking tour of the historic quarter: Marvel at the iconic Chinese Fishing Nets operating against the sunset, explore the 16th-century St. Francis Church (Vasco da Gama's original resting place), and stroll through the Jew Town spice market. Evening: Witness an authentic Kathakali dance drama performance with pre-show makeup demonstration. Overnight at Trident Hotel Kochi (4-Star Deluxe). [Meal Plan: MAP — Dinner included].
Day 2: Kochi to Munnar — Journey into the Misty High Ranges (130 km / 4.5 Hours)
Morning breakfast at the hotel. Depart for Munnar, winding through emerald-green Western Ghats past Cheeyappara and Valara waterfalls. En route, visit a certified organic spice plantation to experience cardamom, pepper, and vanilla cultivation. Check in at Fragrant Nature Resort Munnar. Evening at leisure overlooking misty tea hills. Overnight at Munnar. [Meal Plan: MAP — Breakfast & Dinner].
Day 3: Munnar — High-Altitude Tea Estates & Eravikulam National Park
Early morning safari excursion to Eravikulam National Park, home to the endangered Nilgiri Tahr mountain goat and blooming Strobilanthes kunthiana (*Neelakurinji*). Midday visit to the Tata Tea Museum to understand CTC and orthodox tea manufacture, followed by a tea-tasting masterclass. Afternoon photo stop at Mattupetty Dam and Echo Point. Overnight at Munnar. [Meal Plan: MAP — Breakfast & Dinner].
Day 4: Munnar to Thekkady — Wildlife & Spice Sanctuaries (110 km / 3.5 Hours)
Scenic drive south toward Thekkady (Periyar). Check in at The Elephant Court Resort. Afternoon boat cruise on Lake Periyar within the Periyar Tiger Reserve, observing herds of wild Asian elephants, wild boars, and sambar deer along the water's edge. Evening: Experience an electrifying demonstration of *Kalaripayattu*, Kerala's ancient martial art. Overnight at Thekkady. [Meal Plan: MAP — Breakfast & Dinner].
Day 5: Thekkady to Alleppey — The Deluxe Backwater Houseboat Cruise (140 km / 4 Hours)
Descend from the highlands to Alleppey, the Venice of the East. At 12:30 PM, board your private traditional *Kettuvallam* (air-conditioned deluxe backwater houseboat). Cruise through serene palm-fringed canals, observing rural paddy farming below sea level in Kuttanad. Enjoy freshly prepared traditional Kerala Karimeen fish curry and organic red rice on board. Sunset canoe ride through narrow village lagoons. Overnight stay aboard the anchored houseboat. [Meal Plan: AP — Lunch, Dinner & Breakfast included].
Day 6: Alleppey to Kochi — Homeward Bound Departure (85 km / 2.5 Hours)
Savor a sunrise breakfast on the backwaters as the boat cruises back to the Alleppey jetty. Disembark at 09:30 AM. Transfer via coach to Cochin International Airport for your onward return flight, carrying unforgettable memories of God’s Own Country.
Arrive at Cochin International Airport (COK). Meet and greet by our English-speaking Tour Manager. Board your luxury air-conditioned coach for a scenic transfer to Fort Kochi. Afternoon walking tour of the historic quarter: Marvel at the iconic Chinese Fishing Nets operating against the sunset, explore the 16th-century St. Francis Church (Vasco da Gama's original resting place), and stroll through the Jew Town spice market. Evening: Witness an authentic Kathakali dance drama performance with pre-show makeup demonstration. Overnight at Trident Hotel Kochi (4-Star Deluxe). [Meal Plan: MAP — Dinner included].
Day 2: Kochi to Munnar — Journey into the Misty High Ranges (130 km / 4.5 Hours)
Morning breakfast at the hotel. Depart for Munnar, winding through emerald-green Western Ghats past Cheeyappara and Valara waterfalls. En route, visit a certified organic spice plantation to experience cardamom, pepper, and vanilla cultivation. Check in at Fragrant Nature Resort Munnar. Evening at leisure overlooking misty tea hills. Overnight at Munnar. [Meal Plan: MAP — Breakfast & Dinner].
Day 3: Munnar — High-Altitude Tea Estates & Eravikulam National Park
Early morning safari excursion to Eravikulam National Park, home to the endangered Nilgiri Tahr mountain goat and blooming Strobilanthes kunthiana (*Neelakurinji*). Midday visit to the Tata Tea Museum to understand CTC and orthodox tea manufacture, followed by a tea-tasting masterclass. Afternoon photo stop at Mattupetty Dam and Echo Point. Overnight at Munnar. [Meal Plan: MAP — Breakfast & Dinner].
Day 4: Munnar to Thekkady — Wildlife & Spice Sanctuaries (110 km / 3.5 Hours)
Scenic drive south toward Thekkady (Periyar). Check in at The Elephant Court Resort. Afternoon boat cruise on Lake Periyar within the Periyar Tiger Reserve, observing herds of wild Asian elephants, wild boars, and sambar deer along the water's edge. Evening: Experience an electrifying demonstration of *Kalaripayattu*, Kerala's ancient martial art. Overnight at Thekkady. [Meal Plan: MAP — Breakfast & Dinner].
Day 5: Thekkady to Alleppey — The Deluxe Backwater Houseboat Cruise (140 km / 4 Hours)
Descend from the highlands to Alleppey, the Venice of the East. At 12:30 PM, board your private traditional *Kettuvallam* (air-conditioned deluxe backwater houseboat). Cruise through serene palm-fringed canals, observing rural paddy farming below sea level in Kuttanad. Enjoy freshly prepared traditional Kerala Karimeen fish curry and organic red rice on board. Sunset canoe ride through narrow village lagoons. Overnight stay aboard the anchored houseboat. [Meal Plan: AP — Lunch, Dinner & Breakfast included].
Day 6: Alleppey to Kochi — Homeward Bound Departure (85 km / 2.5 Hours)
Savor a sunrise breakfast on the backwaters as the boat cruises back to the Alleppey jetty. Disembark at 09:30 AM. Transfer via coach to Cochin International Airport for your onward return flight, carrying unforgettable memories of God’s Own Country.
Package Tariff Matrix (Per Person in Indian Rupees — INR)
| Twin Sharing (Per Pax) | Single Room Supplement | Triple Sharing (Per Pax) | Child With Bed (5-11 Yrs) | Child No Bed (2-5 Yrs) |
|---|---|---|---|---|
| ₹28,999 | + ₹11,500 | ₹26,499 | ₹18,850 | ₹9,999 |
INCLUSIONS
• 05 Nights luxury accommodation (4N 4-Star Resort + 1N AC Deluxe Houseboat).
• Meal Plan: Daily buffet breakfast and chef-curated dinner (MAP) + All meals on Houseboat (AP).
• Transportation in dedicated Deluxe AC 35-Seater Coach with push-back seats.
• Services of a licensed English-speaking Tour Manager throughout the circuit.
• Monument entry fees, Periyar Lake boat safari tickets, Kathakali and Kalaripayattu show passes.
• 2 Bottles of packaged mineral water per guest daily.
• Meal Plan: Daily buffet breakfast and chef-curated dinner (MAP) + All meals on Houseboat (AP).
• Transportation in dedicated Deluxe AC 35-Seater Coach with push-back seats.
• Services of a licensed English-speaking Tour Manager throughout the circuit.
• Monument entry fees, Periyar Lake boat safari tickets, Kathakali and Kalaripayattu show passes.
• 2 Bottles of packaged mineral water per guest daily.
EXCLUSIONS
• Airfare / Train fare to and from Cochin International Airport.
• Any personal expenses: Telephone calls, room laundry, minibar, alcoholic beverages.
• Voluntary gratuities and tips for coach captain, hotel porters, and local guides.
• Personal camera/video recording charges at heritage monuments.
• Mandatory travel and medical insurance.
• Government Goods and Services Tax (GST @ 5%).
• Any personal expenses: Telephone calls, room laundry, minibar, alcoholic beverages.
• Voluntary gratuities and tips for coach captain, hotel porters, and local guides.
• Personal camera/video recording charges at heritage monuments.
• Mandatory travel and medical insurance.
• Government Goods and Services Tax (GST @ 5%).
TERMS & LEGAL CONDITIONS: Booking confirmed upon 25% non-refundable advance deposit. Balance payment due 21 days prior to departure. Cancellation schedule: 30+ days prior: 25% loss; 15-29 days: 50% loss; less than 14 days: 100% forfeiture. Force Majeure: The operator reserves the right to alter routes due to landslides, strikes, or government advisories without liability.
4. Comprehensive Calicut University Academic Examination Bank
Calicut University Question Bank — Part A (Short Answer Questions: 2 Marks)
Target: 2 to 4 Sentences Each
Q1. What is Special Interest Tourism (SIT)?
Answer: Special Interest Tourism (SIT) refers to customized travel experiences designed around specific personal hobbies, passions, or educational motivations (such as wildlife photography, culinary exploration, trekking, or wellness), rather than passive mass sightseeing.
Q2. Why is sensitivity analysis important when costing a GIT package?
Answer: Sensitivity analysis demonstrates how changes in group size (e.g., from 15 to 30 passengers) alter the fixed cost per passenger, enabling operators to identify the Break-Even passenger count and set minimum enrollment thresholds before confirming departures.
Q3. Mention two key cost components unique to high-altitude adventure tour packages.
Answer: (1) Certified mountaineering rescue guides and high-altitude equipment rentals (tents, ropes, oxygen kits). (2) Special forest department trekking permits and search-and-rescue emergency evacuation insurance.
Q4. What is a "Kettuvallam" in Kerala tourism packaging?
Answer: A Kettuvallam is a traditional Kerala boat stitched with coir ropes and wooden planks, historically used to transport rice and spices, now modernized into luxury air-conditioned floating houseboats featuring furnished bedrooms, living lounges, and on-board dining for backwater packages.
Q5. Explain the importance of the "Inclusions and Exclusions" section in a tour brochure.
Answer: It provides legal transparency regarding which services are covered by the prepaid package price and which costs remain out-of-pocket for the traveler, eliminating billing disputes and fulfilling statutory requirements under the Consumer Protection Act.
Q6. What role does rate parity play across Online Travel Agencies (OTAs)?
Answer: Rate parity is a contractual legal clause between hotels and OTAs (like Booking.com, Agoda, MakeMyTrip) mandating that the hotel must provide the exact same room rate across all online distribution channels, preventing unfair undercutting of package operators.
Q7. What pricing strategy is best suited for an Ayurvedic wellness tour package?
Answer: Premium Value-Added / Market-Skimming Pricing is best suited, because consumers are purchasing customized medical and therapeutic wellness consultations with high perceived personal health benefits rather than standard commoditized travel.
Q8. State the importance of driver batta in coach tour costing.
Answer: Driver batta is the mandatory daily out-of-station boarding and lodging allowance paid to the coach driver and helper, categorized as a direct fixed cost in group tour operations.
Calicut University Question Bank — Part B (Short Essay Questions: 5 Marks)
Target: 1.5 to 2 Pages / Structured Explanations
Q9. Explain the methodology of designing and costing a theme-based Ecotourism package, highlighting environmental guidelines and unique cost components.
Answer:
Developing an Ecotourism package requires integrating conservation ethics with field logistics:
Developing an Ecotourism package requires integrating conservation ethics with field logistics:
- Thematic Focus & Destination Selection: Focus on protected wilderness zones (e.g., Periyar Tiger Reserve, Silent Valley). Activities include canopy nature walks, birdwatching, and bamboo rafting, designed to educate tourists on biodiversity conservation.
- Unique Cost Components:
- Eco-Development Committee (EDC) Fees: Community development levies and forest entry fees paid to local indigenous tribal guides.
- Specialized Equipment: Leech protection gaiters, high-grade spotting binoculars, and wilderness first-aid kits.
- Certified Eco-Lodging: Solar-powered, low-impact heritage lodges committed to zero single-use plastics and local farm-to-table dining.
- Environmental Guidelines & Pacing: Group sizes are strictly restricted to 10-12 travelers to respect environmental carrying capacity. Itineraries strictly mandate Leave-No-Trace principles, prohibition of smoking/alcohol in forest zones, and complete adherence to wildlife distancing buffers.
- Pricing Strategy: Value-added pricing that includes a dedicated community conservation donation in the package price, appealing to environmentally conscious travelers.
Q10. Discuss the key operational and legal elements required when developing a commercial tour brochure for domestic tourists.
Answer:
A commercial tour brochure serves as both an advertising vehicle and a legal prospectus:
A commercial tour brochure serves as both an advertising vehicle and a legal prospectus:
- Visual Appeal and Brand Identity: The front cover must feature high-resolution imagery, evocative slogans, transparent price anchors ("Starting from ₹28,999"), and prominent contact credentials.
- Detailed Day-by-Day Micro-Itinerary: Each day must clearly state transit distances, driving hours, hotel star classifications, meal basis codes (EP/CP/MAP), and specific sightseeing highlights.
- Definitive Inclusions and Exclusions: Eliminates consumer ambiguity by specifying whether monument tickets, local guide fees, and boat safaris are included or out-of-pocket.
- Booking Conditions and Cancellation Penalties: Clearly outlines deposit tranches, cancellation refund timelines, and Force Majeure exemptions to protect the agency from unexpected external disruptions.
Calicut University Question Bank — Part C (Essay Questions: 10/15 Marks)
Target: 3 to 4 Pages / Comprehensive Analytical Depth
Q11. Design a complete 6-Day/5-Night theme-based "Ayurvedic Wellness and Backwater Rejuvenation" tour package for Kerala. Formulate the day-by-day itinerary, prepare a comprehensive Master Cost Sheet for a group of 15 passengers, compute the final package selling price (with 15% profit markup and 5% GST), and outline the complete brochure terms and conditions.
Comprehensive Project Architecture & Examination Solution:
This comprehensive answer requires establishing the conceptual design, the operational itinerary, the mathematical cost model, and the legal framework:
This comprehensive answer requires establishing the conceptual design, the operational itinerary, the mathematical cost model, and the legal framework:
- Product Concept & Target Demographic:
The package targets high-stress urban professionals and international wellness seekers desiring holistic mental and physical detox through classical Ayurveda and tranquil backwaters. Accommodations are contracted with NABH-accredited Ayurvedic heritage resorts.
- Day-by-Day Operational Itinerary:
- Day 1: Arrival Kochi → Mararikulam Wellness Beach: Airport reception, transfer to Marari Beach Resort. Individual clinical consultation with Ayurvedic physician to determine body dosha (*Vata, Pitta, Kapha*). Evening beachfront sunset meditation. [MAP]
- Day 2: Mararikulam — Abhyanga & Rejuvenation Therapy: 06:30 AM Hatha Yoga; herbal steam bath and full-body *Abhyanga* synchronization massage. Afternoon organic herb garden tour. [AP]
- Day 3: Mararikulam to Kumarakom — Shirodhara & Lake Serenity: Transfer to Kumarakom Lake Resort. Afternoon therapeutic *Shirodhara* treatment for stress relief. Evening tranquil bird sanctuary boat tour. [AP]
- Day 4: Kumarakom — Panchakarma Therapies: Morning Pranayama breathing exercises. Specialized *Kizhi* herbal poultice massage. Lecture on Ayurvedic nutrition and herbal culinary cooking demo. [AP]
- Day 5: Kumarakom to Alleppey Houseboat Rejuvenation: Board private luxury wellness houseboat. Cruise through peaceful lagoons with herbal tea tastings and Ayurvedic head/shoulder reflexology on deck. [AP]
- Day 6: Alleppey → Kochi Departure: Morning yoga session at sunrise over the lake. Disembark and coach transfer to Cochin International Airport for return departure. [CP]
- Financial Cost Sheet Formulation (Group Size Passengers):
Component Calculation Basis Total Cost (₹) A. FIXED COSTS (Shared across 15 pax) Deluxe AC Coach (6 Days) 6 Days × ₹12,000 ₹72,000 Tolls, Permits & Driver Allowance Lump sum ₹12,000 Wellness Escort & Yoga Master Retainer 6 Days × ₹4,000 ₹24,000 Dietary Chef & Doctor Coordination Fees Lump sum ₹15,000 TOTAL FIXED COSTS (TFC) ₹1,23,000 FIXED COST PER PASSENGER () ₹8,200.00 B. VARIABLE COSTS PER PASSENGER (Per-Pax) NABH Wellness Resort Lodging (5 Nights Twin Share) 5 Nights × ₹4,500 ₹22,500.00 Daily Ayurvedic Therapy Sessions & Oils 4 Sessions × ₹2,500 ₹10,000.00 Prescribed Organic Sattvic Meals (All Meals AP) 5 Days × ₹1,200 ₹6,000.00 Houseboat Charter & Yoga Deck Surcharge Direct per-pax allocation ₹4,500.00 TOTAL VARIABLE COST PER PASSENGER ₹43,000.00 C. TOTAL DIRECT COST & CONTINGENCY Direct Cost per Pax ₹8,200 + ₹43,000 ₹51,200.00 Contingency Buffer (5% on Direct Cost) 5% × ₹51,200 ₹2,560.00 NET BASE COST PER PASSENGER ₹53,760.00 D. PROFIT MARKUP & GST DETERMINATION Operator Profit Margin (15% on Selling Price before GST) Formula: text{Rs. }53,760 / 0.85 − text{Rs. }53,760 ₹9,487.06 SELLING PRICE BEFORE TAX ₹63,247.06 Goods and Services Tax (GST @ 5%) 5% × ₹63,247.06 ₹3,162.35 FINAL GROSS SELLING PRICE PER PASSENGER ₹66,409.41
(Rounded: ₹66,499) - Statutory Booking Terms and Conditions:
- Medical Pre-Clearance: Participants must submit an advance medical declaration confirming absence of severe cardiac disease or acute infectious conditions prior to undertaking Panchakarma therapies.
- Payment & Cancellation: 30% advance on booking; balance 25 days prior to travel. Cancellations within 14 days forfeit 100% due to non-refundable customized Ayurvedic medicine and therapist allocations.
- Force Majeure: Protection against travel interruptions caused by natural events or transport strikes.
- Conclusion: Summarize how experiential, theme-based packages generate substantial premium revenue while providing deeply satisfying, transformative travel encounters for discerning clients.