Reverse Charge on Overseas Hotel Booking

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..... Reverse Charge on Overseas Hotel Booking
Query (Issue) Started By: - JIGAR SHAH Dated:- 6-5-2019 Last Reply Date:- 11-5-2019 Goods and Services Tax - GST
Got 5 Replies
GST
Our client is a tour operator managing overseas tours like Dubai, USA, etc. For organising tour, they are making payment to overseas suppliers on behalf of their customers. Will Reverse charge applicable on payment .....

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..... made to overseas suppliers for hotel booking, etc? Reply By Vinay Kumar: The Reply: No need to pay GST here. Because as per Section 13(b) of IGST Act, 2017 "in case of any service provided by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a houseboat or any other vessel" the place of supply shall be place .....

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..... of such immovable property. Here, as the immovable property is outside India, the Place of Supply shall be outside India. Hence, there is no need to pay GST. Reply By SHARAD ANADA: The Reply: Foreign hotel booking is input services for tour operator for providing out put services of tour booking. He is importing services and in my view he is liable to pay GST on RCM basis. Hotel owner is out sid .....

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..... e India hence GST is not applicable to him. But applicable to tour operator in India on RCM basis. Reply By KASTURI SETHI: The Reply: In this context, Serial no.55 of notification no.9/17-IT (Rate) is worth perusing before arriving at final decision by the querist. Reply By JIGAR SHAH: The Reply: Dear all, Thank you for the response towards the query. Reply By Rakesh Chitkara: The Reply: CE .....

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..... STAT Larger Bench is to be constituted to hear matter related to Out Bound Tourism, arising out of Cox & Kings and Thomas Cook judgements which had quashed such Service Tax demands. I too have filed appeals on this issue. Please exchange notes with me if you too have similar issue.
Discussion Forum - Knowledge Sharing .....

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