Taxi booking on commission basis

The expression “tour operator” is defined in entry No. 23 of notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 as under:-

“Tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sight-seeing or other similar services) by any mode of transport and includes any person engaged in the business of operating tours”.

So As to above it's a ancillary services to your principal supply , so have to charge GST to customer @ 5% including the taxi hire charge as composit supply & take the bill from Taxi owner

Thanks for your reply.  But pls explain me thru an example -

I provided taxi service to my customer and charged Rs. 1200/- .  I've to give Rs. 900/- to the taxi owner as per our agreement (as I'm intermediate agent) and retain remaining 300/- as my profit.  Now, how will I generate the GST bill/invoice for Rs. 1200 to the customer, so that he can claim from his employer.

Shall I give bill for the complete amount i.e. Rs. 1200/- , OR  only for my profit of Rs. 300/- ?

What if the taxi owner is NOT gst registered and hence can't provide GST bill for his charges (i.e. Rs. 900/-) ?

NO YOU DO NOT FALL UNDER INTERMEDIARY SERVICES

SO YOU WILL CHARGE 1200/- TO CUSTOMER & TAKE BILL OF RS. 900/- FROM TAX OWNER