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A. GSTN
(a) GSTN has issued Advisory dated 07.09.2026 informing about enabling of filing of appeals for cases involving NIL or Zero demand.
B. ADVANCE RULINGS
31. Feel Good Hospitality Pvt. Ltd. (AAR Order No. 05/WBAAAR/2026-27 dt.07.08.2026) (WB)
Pure Agent – Mandatory conditions need to be fulfilled
The facts are that the applicant, presently engaged in the restaurant business, proposes to expand its business operations by undertaking travel and accommodation booking agency services. In this category, it will act as a facilitator for arranging hotel accommodation for end customers through third-party agents. Under the proposed business model, the applicant intends to recover the actual cost of hotel accommodation from the customer as reimbursement, and separately charge a facilitation or service fee for arranging the booking. In this background, the applicant has raised question seeking a ruling as to whether the recovery of the actual hotel accommodation cost paid to the hotel or third-party agent can be treated as reimbursement incurred in the capacity of a pure agent and consequently exclude it from the value of supply, with GST being payable only on the facilitation or service fee charged
