GST Applicable or not if we received hotel booking commission invoice from foreign travel agent

[Asked by Guest]

Dear Sir,

I am a hotelier & we provide accommodation service to the guest who is coming through foreign travel agent & travel agent paid us after deducting his commission , after that they issue commission invoice to us.

Now my query is that the GST is applicable on commission invoice which we have received from foreign travel agent or not . If applicable then CGST & SGST applicable or IGST is applicable

Thanks

R K Sharma

AI Summary

Place of Supply rules: hotel commission from foreign travel agent not taxable in India, no IGST reverse charge.
Commission paid to a foreign travel agent for procuring hotel guests qualifies as intermediary services whose place of supply is the supplier's location abroad; because the place of supply is outside India, the commission invoice does not constitute import of services into India and IGST under reverse charge is not payable.