Hotel Booking Agent Gst

In other case if we book through travel agent in delhi and if it charges igst then can we take gst credit in this case.

Hotel booking agent gst. Sun hotel operates a hotel in australia and is a gst registered australian resident. Showing replies 1 to 5 of 5 records. Where the agent is receiving service charges the place of supply shall be location of receipt ant of service.

Please clarify gst credit mechanism in case of hotel booking and how should we plan to take maximum gst credit. For example if i am in delhi and book hotel for my clients keeping markup or getting commission or getting booking fees whether hotel is in delhi and client location can be delhi or mumbai. 5 2002 dated 30 7 2002 provision of section 194 i will not apply.

Gst for travel insurance is 18 but agent are required to register with irda as per insurance act 1938. Where hotel accommodation taken on regular basis on the basis of rate contract agreement. The transaction needs to be bifurcated as 1 hotel booking in abroad in case of services related to immovable properties the pos is where the property located.

If a hotel is booked by travel agent then rate of gst if 5 without itc suppose a travel agent books a hotel for rs 10000 after that he adds his margin of rs 2000 then on what amount gst should be levied 12000 or 2000 gst. Can travel agent can claim gst input on hotel booking. If hotel is not in india means not in taxable territory and therefore gst is not leviable.

The agency charges 13 hst on the commission. Therefore section 194c will apply in case of rate contract agreement. In this case the gst is chargeable on 1 200.

As a promotional package your hotel guest will get a complimentary room with the booking of three rooms. Blue ltd is an agent. They are a german based online travel operator that provides a hotel booking service for australian hotels and isn t registered for gst in australia.