Hotels responsible for GST discharge on online bookings, clarifies Goa Govt.

Goa Govt. reiterates the clarification issued by Finance Ministry regarding levy of GST on accommodation services; Inter alia clarifies that declared / published tariff is relevant only for determination of tax rate slab and GST shall be payable on actual amount charged (transaction value); In case of different tariffs declared for different seasons or periods of the year, the tariff declared for season in which service of accommodation is provided shall apply; Further clarif...