Saturday, 10 March 2018

Hotels responsible for GST discharge on online bookings, clarifies Goa Govt.

Goa Govt. reiterates the clarification issued by Finance Ministry regarding levy of GST on accommodation services; Inter alia clarifies that declared / published tariff is relevant only for determination of tax rate slab and GST shall be payable on actual amount charged (transaction value); In case of different tariffs declared for different seasons or periods of the year, the tariff declared for season in which service of accommodation is provided shall apply; Further clarifies that in case of booking through online portal, the rate of tax payable would be 28% when “declared tariff” is more than Rs. 7,500/- per day; It shall be the responsibility of hotel to ensure that appropriate tax is charged and paid to Govt. exchequer, even though booking is done through online portals : Goa Govt. Trade Circular 

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