Hotel facilitator not pure agent; total amount charged from end-customer, including room rent, taxable.
Hotel facilitator not pure agent; total amount charged from end-customer, including room rent, taxable. Issue Whether a travel and accommodation booking facilitator qualifies as a “pure agent” under Rule 33 of the CGST/WBGST Rules, 2017 to exclude hotel room rent charges from its taxable value. What is the appropriate classification, applicable tax rate, and taxable… Read More »