22 November 2019
As per sec24(ix) a person supplying goods or services through e commerce operator shall be liable for compulsory registration.A hotel where room tariff is below Rs.1000 supplying service to customer through room booking by Oyo,goibibo etc.In this situation whether the hotel is liable for registration being booking made through Oyo?If it gets registration liability to pay tax never arises as roomtariff is beloRs.1000/- which is exempted and sec23 does not allow to take registration if supplying exempted service.should he take registration or not?
23 November 2019
As sec24 override the sec23, registration required or not? supply through ecommerce operator mandatory for compulsory registration.if hotel takes registration,ecoomerce operator will collect TCS and collect tax on account of commission.
CAclubindia
