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?

AI Summary

Can Service Recipients Claim ITC on GST Paid to Tour Operators for Hotel Bookings? Refer to Specific Query Number. A query was raised regarding the availability of Input Tax Credit (ITC) on the commission charged by a GST-registered tour operator. The situation involves a service recipient booking a hotel in a different state, where the hotel issues a tax invoice to the tour operator, who then invoices the service recipient, including GST on the commission and hotel cost. The question is whether the service recipient can claim ITC on the GST paid to the tour operator. The response directed the inquirer to refer to a specific query number for further clarification.