<p style="text-align:justify"><span style="font-size:14px"><strong><span style="color:black">Types of Income: </span></strong></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">Commission earned from the Hotel regarding room booking. </span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">Income in the form of service charge etc. from the customer for whom agent book the hotel room.</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">Hidden Mark up added in the basic cost / taxes of the hotel bill. </span></span></p>
	</li>
</ul>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><strong><span style="color:black">Taxability of income: </span></strong></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">18% GST applicable on Gross Commission income earned (income before TDS deduction). </span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">18% GST applicable on service charge which is mentioned on the face of invoice. </span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">Agent is liable @18% GST on the hidden markup earned from the client. </span></span></p>
	</li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:black">Note: Hidden markup is already included in the bill to customer but note must be mentioned on the invoice that &ldquo;inclusive of all taxes&rdquo;.</span></span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="margin-left:120px; text-align:justify">&nbsp;</p>