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    <title>GST on Hotel Agent commission portion or whole invoice value</title>
    <link>https://www.taxtmi.com/forum/issue?id=119323</link>
    <description>Where GST on the hotel supply has already been discharged, the intermediary should charge GST only on its commission to avoid double taxation; contractual terms and the identity of the invoice recipient determine whether the intermediary may instead issue a consolidated invoice and claim input tax credit for the hotel component, but absent such arrangements the intermediary&#039;s taxable value is its commission.</description>
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      <title>GST on Hotel Agent commission portion or whole invoice value</title>
      <link>https://www.taxtmi.com/forum/issue?id=119323</link>
      <description>Where GST on the hotel supply has already been discharged, the intermediary should charge GST only on its commission to avoid double taxation; contractual terms and the identity of the invoice recipient determine whether the intermediary may instead issue a consolidated invoice and claim input tax credit for the hotel component, but absent such arrangements the intermediary&#039;s taxable value is its commission.</description>
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      <law>GST</law>
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