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 and SUN]

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

Recipient of service must be billed: hotels should invoice the staying guest; travel agents treated as pure agents.
Hotel accommodation services must be invoiced to the person occupying the room, not to the travel agent; travel agents acting as pure agents effect separate transactions-hoteliers supply accommodation and invoice the guest, while travel agents receive commission and account for GST on that commission.