Gst Invoice

[Binod Kumar]

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

[KASTURI SETHI]

Hotelier's client is the person who will stay in the Hotel Room and NOT Travel Agent. Invoice will be raised in the name of person who stays in the hotel room.Travel agent has just helped you. Travel agent falls in the category of pure agent. Hotelier will pay commission to travel agent for this help. Travel agent will pay GST. Both are two separate transactions. Do not mix both.

[Ganeshan Kalyani]

Hotel generally takes entry in the guest book of the guest staying in the hotel. The date, timing of in and out of the guest is maintained. Thus the receiver of service is the guest. Travel agent as said by Sri Kasturi Sir is a pure agent. He raises invoice on either company or on hotels for their commission.

[YAGAY andSUN]

In our view on Travel Agent.

[DR.MARIAPPAN GOVINDARAJAN]

In my view also the invoice is to be raised on the incumbent of the room who avails the service.

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.