Availability if ITC on Commission of Tour Operator

[Suparna Lahiri]

When a GST registered Service receptient books hotel in a different state and avails service but hotel raises tax invoice to a GST registered tour operator and that tour operator in turn raises tax invoice to the ultimate service receptient charging GST on his commission along with hotel cost, can the service receptient avail ITC on the GST paid to the tour operator?

[Alkesh Jani]

Sir/Madam, Please refer to query No. 113342, and still you have any doubt please let us know.

AI Summary

Input tax credit availability for GST charged by a tour operator on aggregated hotel charges and commission remains unresolved. Whether a GST-registered service recipient can claim Input Tax Credit for GST charged by a tour operator who invoices the recipient for aggregated hotel charges and GST on the operator's commission, where the hotel invoice is raised to the tour operator and the final invoice to the recipient combines hotel cost and commission GST; the reply refers the inquirer to an earlier query reference for guidance.