Classify payments before posting tax
A deposit for a specified booking is part payment and normally triggers GST when received. Fully refundable security does not, until used to pay for services. The administrative concession for unspecified general deposits has specific conditions and is not a blanket postponement. No-show and cancellation charges are taxable; genuine compensation for damage is outside scope. Complimentary business packages and private free-room use also have different treatment.
Separate recoveries and customer documents
A hotel buying in its own name generally makes an onward supply when rebilling customers; genuine agent disbursement is distinct. International-call resale may qualify for zero-rating but a separately billed local surcharge does not. Retain booking, payment and agency evidence, and issue the required receipts or tax invoices. Price displays must comply with the GST-inclusive rule or the genuine service-charge exception, including takeaway-only products where applicable.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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