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    <title>OTA BILLING ON ROOM RENTS</title>
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    <description>Query whether online travel agents may bill customers at published room tariffs while remitting net amounts to hotels after deducting commission, with the OTA charging commission subject to GST and collection at source, and how such presentation affects which party is treated as making the taxable supply and how hotels must present the receipts in their sales records for GST compliance.</description>
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      <description>Query whether online travel agents may bill customers at published room tariffs while remitting net amounts to hotels after deducting commission, with the OTA charging commission subject to GST and collection at source, and how such presentation affects which party is treated as making the taxable supply and how hotels must present the receipts in their sales records for GST compliance.</description>
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