https://www.taxtmi.com/caselaws?id=383901 The applicant is required to pay GST at 18% on the Service Fee/Convenience Fee for 'Accommodation Only' services, not on the total invoice value, provided the conditions of a "Pure Agent" are met. As a tour operator, the applicant must pay GST at 5% (without ITC) as per the specified conditions and does not have the option to charge GST at 18% (with ITC). en-us Fri, 28 Jun 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383901 The applicant is required to pay GST at 18% on the Service Fee/Convenience Fee for 'Accommodation Only' services, not on the total invoice value, provided the conditions of a "Pure Agent" are met. As a tour operator, the applicant must pay GST at 5% (without ITC) as per the specified conditions and does not have the option to charge GST at 18% (with ITC). Case-Laws GST Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383901