Ques: We own a hotel and provide accommodation services to guests booking through foreign travel agents like Agoda and Booking.com. Agoda collects payments directly from customers, deducts its commission, and remits the balance to us, while invoices are issued in the customer’s name, but Agoda is debited in our books. For Booking.com, we receive payments directly from customers, and Booking.com raises a monthly bill for its commission, which we pay.
Query:
1. Do Agoda and Booking.com services qualify as “intermediary services” under Section 2(13) of the IGST Act?
2. Will GST under RCM apply to the commission paid to these agents?
3. Alternatively, do these services fall under Section 13(4) as directly relating to “immovable property,” where place of supply would be held place where immovable property is situated?

Ans: They will be intermediary services and falls under commission agent category for which all compliances need to fulfill