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

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.