Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Commission recd. by air travel agent from international hotel

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... I have a query regarding gst on commission recd by travel agent from international hotel not because of travel agent book hotel on behalf of customers but because of just hotel ask agent to suggest name of hotel to passenger and if customer book hotel on their own, travel agent receive commission. Here neither travel agent book hotel nor receive payment from customer and also not issue invoice to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... customer. here hotel received payment from customer and hotel raised invoice directly to the customer. travel agent just invoice for commission to hotel. QUERY: What would be the implication under GST on receipt of commission. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = In my view GST is applicable if the total commission exceeds the threshold limit. - Reply By KASTURI SETHI - The Rep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly = The activity mentioned by the querist conforms to the definition of Intermediary Services Section 13 (8)(b) of IGST ACT, 2017 is applicable. - Reply By VAMSI KRISHNA - The Reply = Dear Querist, As per my knowledge, 1) Catagery of Serive provided by Supplier - Intermediary service 2) Location of supplier - Outside india 3) Place of supply - Location of supplier i.e outside in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dia (as per 13(8)(b) of IGST act ) 4) is it interstate supply as per section 7 of IGST act ??? No Hence the service provided by supplier is outside of ambit of GST. Thanks Dear experts, kindly let me know if my understanding of law is wrong, if any. - Reply By KASTURI SETHI - The Reply = Sh.Vamsi Krishna Ji, I agree with you in toto. - Commission recd. by air travel agent fro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m international hotel - Query Started By: - shabnoor kazi Dated:- 19-10-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates