AAR: ‘Hotel accommodation’ service supplied as agent to exclude value of hotel accommodation, subject to satisfaction of “pure agent” condition

Jul 31,2019

Delhi AAR holds that value of ‘hotel accommodation’ cannot be added to value of main service of booking of hotel accommodation supplied to clients on behalf of foreign hotel/aggregator, as their agent, since applicant is charging same amount from their client as is paid by them to hotel aggregators and all conditions of “pure agent” are satisfied; Notes that the applicant has not disputed liability to pay GST @18% on service fee/ convenience fee/ commission received f...


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