Place of Supply in case of Tour & Travel agent

Rahul Rustagi (Student CA Final ) (310 Points)

27 January 2019  
If a tour & travel agent receives Commission income in respect of booking of a hotel, then in that case should the Place of supply in respect of such commission income be the location of the hotel..??

If the travel agent operates from Delhi, he books a hotel located in Mumbai for a Bangalore based client, then should he charge IGST..??

Plzz clarify this doubt

Thanx in advance