One of my friend running a hotel in India. He pay commission to Booking.com B.V located in Netherlands. Such company also have a has support company Booking.com support pvt Ltd in India. Commission bill is raised by foreign company to hotel without Service Tax, but we remit payment to NRO A/C of booking.com B.V with Standard Chartered Bank, Mumbai branch. Booking.comB.V also have PAN no.
My question is 1 who is liable to pay GST. 2. Whether RCM is applicable even if foreign company have support office in India for any purpose. 3. Whether is services comes under intermediary service.
Thank you for your reply
CAclubindia
