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    <title>Commission from Online Hotel booking</title>
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    <description>Classification concerns commissions retained by an online intermediary for hotel bookings. Although the Negative List Regime reduces reliance on specific taxable service labels, administratively services are reported under accounting heads. The activity may be classified as Business Auxiliary Services, Business Support Services, or Service Other Than 119 Services. The intermediary should charge and show the applicable tax on its commission invoices consistent with the selected classification and reporting codes.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=107058</link>
      <description>Classification concerns commissions retained by an online intermediary for hotel bookings. Although the Negative List Regime reduces reliance on specific taxable service labels, administratively services are reported under accounting heads. The activity may be classified as Business Auxiliary Services, Business Support Services, or Service Other Than 119 Services. The intermediary should charge and show the applicable tax on its commission invoices consistent with the selected classification and reporting codes.</description>
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