Goods and Services Tax – Started By: – Richa Goyal – Dated:- 22-2-2018 Last Replied Date:- 29-9-2018 – We are a tour operators. We book hotels on behalf of our clients outside India. The hotel in the other country raises bills on us as tour operators and We in turn raise bills on our clients in India. Shall we be liable for GST on the invoice received from the hotel outside India for booking on behalf of our clients. Kindly guide in view of section 11 (3) of IGST act, 2017. – Reply By Praveen Nair – The Reply = Under GST, supply of goods and/or services in the course of import into India is be deemed to be supply in the course of inter-State trade or commerce, attracting the levy of IGST. Thus, all import of services into India will be tre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is covered under Section 13(8)(b) of IGST Act as he is also performing Intermediary Services. No doubt about applicability of GST under RCM. In my view, sub-section (5) is not applicable here as suggested by Sh.Ganeshan Kalyani Ji. Other experts may intervene. – Reply By rajkumar shukla – The Reply = In my view it is not a case of section 13(5) of the IGST as it covers admissions to or organisation of events. it is also not the case of 13(4) as the recipient of service in the instant case is tour operator and not the client who stays in hotel. it thus falls under 13(8) of IGST hence taxable .RCM should apply. – Reply By KASTURI SETHI – The Reply = Sh.Shukla Ji, Sir Thanks for clarification. – Reply By Ganeshan Kalyani – The Reply = Thanks f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rying out or co-ordination of construction work, including that of architects or interior decorators, shall be the place where the immovable property is located or intended to be located. Accordingly, If I am a tour operator and booking accommodation in hotel for my customer outside the India than in that case one of the conditions mentioned under section 2(11) i.e The place of supply must be in India is not being satisfied and hence we can hold that it shall not be considered as Import of Services and No RCM leviable on such services. Kindly guide – Reply By KASTURI SETHI – The Reply = Here the tour operator is playing the role of 'intermediary services . He is working for and on behalf of client of Hotel. Activity is only booking hote
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =