Gst Invoice

[Binod Kumar]

To whom a hotelier should raise GST Invoice in case of room booking is done through a Travel Agent ?

AI Summary

Hoteliers Should Invoice Hotel Guests Directly for GST, Not Travel Agents, When Bookings Are Made Through Agents. A discussion on a forum addresses the issue of whom a hotelier should invoice for GST when a room booking is made through a travel agent. The consensus among participants is that the invoice should be issued to the individual staying at the hotel, not the travel agent. The travel agent is considered a 'pure agent' who facilitates the booking and receives a commission, which is a separate transaction from the hotelier's service to the guest. The travel agent handles their own GST obligations separately from the hotelier's invoicing process.