✔️ Important Definitions and Taxability of Services
✔️ Issues under Outward Supply
◦ Classification of Service
◦ Package Services
◦ Time of Supply under GST
◦ Barter Transaction
◦ Amount paid by agent to Hotel
◦ Hotel Management Agreement
◦ Taxability of Secondment of KMP
✔️ Issues under Inward Supply
◦ ITC Reversal
◦ Expense pertaining to Exempt Supply
◦ Change in tariffs during a year
◦ ITC in respect of free accommodation
◦ ITC of hotel constructed