02 March 2018
As per gst provision gst @5% will be chargeable on tour operator on their bill to customer without benefit of ITC.If tour operator makes tour arrangement he gets commission from different client I.e hotel,booking etc.Thus if a tour operator receives commission as well as receive payment customer then is he liable to pay gst @18% and 5%?Is ITC be allowed against 18% output liability?
02 March 2018
As per your view gst @18% is to be charged on commission received with benefit of ITC.In what source ITC will be accrued?I.e in hotel booking he purchase room,for transportation he hire olla/uber etc.the said invoices of purchase,ITC is not allowed as output liability is 5%.I want to know on which purchase he can avail ITC against output tax liability of 18%?
CAclubindia
