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    <description>A travel agent acting as an intermediary must discharge GST on commission earned from foreign online booking platforms; while one view suggested computing tax on an inclusive/cum-tax basis under Rule 35, a correction stated the commission should not be treated as cum-tax value but tax must be collected and remitted on the commission, IGST applies in the cross-border context, and tax paid may be available as input tax credit where permitted.</description>
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