https://www.taxtmi.com/caselaws?id=797099 Hotel-booking costs recovered from end customers do not qualify as pure-agent reimbursements under Rule 33 where the supplier lacks customer authorisation to procure third-party booking services, receives invoices in its own name, obtains title to those services, and uses them for its own reservation supply. Rule 33 also requires separate recovery of actual expenditure and prohibits inclusion of unauthorised intermediary charges. Consequently, the full consideration collected for hotel reservation services, including recovered booking-agent costs, forms part of the taxable value and is subject to CGST and SGST. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797099 Hotel-booking costs recovered from end customers do not qualify as pure-agent reimbursements under Rule 33 where the supplier lacks customer authorisation to procure third-party booking services, receives invoices in its own name, obtains title to those services, and uses them for its own reservation supply. Rule 33 also requires separate recovery of actual expenditure and prohibits inclusion of unauthorised intermediary charges. Consequently, the full consideration collected for hotel reservation services, including recovered booking-agent costs, forms part of the taxable value and is subject to CGST and SGST. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797099