I am a travel agent. I booked accommodation for my Guest. But now guests are canceling the booking. We are charging Rs 500 + 18% GST as Cancellation Charge !!
please tell me what will be "Place Of Supply" for this cancellation charge ??
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Quick Summary
This discussion addresses the 'Place of Supply' for hotel cancellation fees charged by a travel agent. The general rule for hotel services is that the place of supply is where the accommodation is physically located. This principle is applied to determine the correct jurisdiction for GST on cancellation charges.