This discussion clarifies GST implications for hotels using e-commerce operators for room bookings. Generally, GST is paid by the e-commerce operator when they facilitate bookings, even if the customer settles the payment. This principle applies to platforms like Booking.com and potentially OYO, though it's advised to verify OYO's specific GST arrangements.
11 May 2023
Sir One of my client is in the business of running of hotels only with accommodation. Some of the rooms are being booked by e-commerce operators such as booking.com, travel guru etc. Is the revenue of rooms booked by such operators are exempt from paying GST - though the amount is settled by the customer. R S Sai Kumar