https://www.taxtmi.com/article/detailed?id=16453 Key money in hotel management agreements is an upfront payment linked to renovation, rebranding, and long-term operational commitments. The GST question is whether the payment is consideration for a taxable supply under Section 7(1)(a) of the CGST Act, or whether the owner's obligations already arise independently under the agreement, leaving no fresh quid pro quo. The article also notes that, if the recipient is outside India and statutory conditions are satisfied, the payment may be examined as an export of service under the IGST Act. en-us Wed, 20 May 2026 08:31:46 +0530 Wed, 20 May 2026 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16453 Key money in hotel management agreements is an upfront payment linked to renovation, rebranding, and long-term operational commitments. The GST question is whether the payment is consideration for a taxable supply under Section 7(1)(a) of the CGST Act, or whether the owner's obligations already arise independently under the agreement, leaving no fresh quid pro quo. The article also notes that, if the recipient is outside India and statutory conditions are satisfied, the payment may be examined as an export of service under the IGST Act. Articles Goods and Services Tax - GST Wed, 20 May 2026 08:31:46 +0530 https://www.taxtmi.com/article/detailed?id=16453