https://www.taxtmi.com/forum/issue?id=113425 Whether GST reverse charge applies hinges on import-of-services criteria and the tour operator's role. If place of supply for hotel accommodation is the location of the immovable property (the foreign hotel), the transaction is not an import of services and reverse charge would not apply. Counterviews treat the tour operator as an intermediary, arguing intermediary classification brings the supply within IGST provisions attracting reverse charge. The debate excludes certain event and immovable-property provisions as inapplicable, and raises related questions on input tax credit when reverse charge is paid. en-us Thu, 22 Feb 2018 13:31:38 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113425 Whether GST reverse charge applies hinges on import-of-services criteria and the tour operator's role. If place of supply for hotel accommodation is the location of the immovable property (the foreign hotel), the transaction is not an import of services and reverse charge would not apply. Counterviews treat the tour operator as an intermediary, arguing intermediary classification brings the supply within IGST provisions attracting reverse charge. The debate excludes certain event and immovable-property provisions as inapplicable, and raises related questions on input tax credit when reverse charge is paid. Discussion-Forum GST Thu, 22 Feb 2018 13:31:38 +0530 https://www.taxtmi.com/forum/issue?id=113425