OTA BILLING ON ROOM RENTS

[SIVARAMA KUMAR]

Dear experts,

Whether the practice of online travel agents e commerce operators billing the hotel net of commission is allowable under gst ( ie charging commission on the booked tariff with gst and tcs) and Showing the net payments made as sale by the hotel.

Please clarify

AI Summary

GST treatment of OTA billing: whether net-of-commission invoicing and commission charging with GST and TCS is permissible. Query whether online travel agents may bill customers at published room tariffs while remitting net amounts to hotels after deducting commission, with the OTA charging commission subject to GST and collection at source, and how such presentation affects which party is treated as making the taxable supply and how hotels must present the receipts in their sales records for GST compliance.