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Hotel accommodation services provided outside India attracts GST
Case Law Details
- Case Name
- In re M/s TUI India Private Limited (GST AAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Delhi, Advance Rulings
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In re M/s TUI India Private Limited (GST AAR Delhi)
The applicant is supplying booking of hotel accommodation services. They are admittedly paying GST @ 18% (9% CGST + 9% SGST) on service fee / convenience fee commission received from clients and also on target based sales commission received from the foreign hotel aggregators (DOTW). The value of ‘hotel accommodation’ paid by the client to them, which is remitted by them to the foreign hotel / hotel aggregator cannot be included in such taxable value, provided the conditions of pure agent are satisfied.
The applic...
