GlobeOTA GST, TDS, TCS & Tax Policy
Version: 1.0
Effective Date: 07.07.2026 (DD.MM.YYYY)
Last Updated: 07.07.2026 (DD.MM.YYYY)
Company: Kilobyte Corporation Private Limited
Platform: GlobeOTA
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1. Purpose
This GST, TDS, TCS & Tax Policy (“Policy”) explains how applicable taxes are handled for bookings and transactions made through GlobeOTA, a product of Kilobyte Corporation Private Limited.
The purpose of this Policy is to provide transparency regarding taxation, invoicing, statutory deductions, partner responsibilities, and customer obligations.
This Policy applies to customers, accommodation partners, activity providers, transport partners, travel agencies, corporate customers, and other users of the GlobeOTA Platform.
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2. Applicability
This Policy applies to all taxable transactions conducted through GlobeOTA, including but not limited to:
* Hotel bookings
* Resort bookings
* Desert camp bookings
* Holiday packages
* Adventure activities
* Taxi and transfer services
* Other travel-related services offered through the Platform
The tax treatment applicable to a transaction depends on the nature of the service, the supplier, the commercial arrangement, and the laws in force at the time of the transaction.
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3. Goods and Services Tax (GST)
Bookings made through GlobeOTA may be subject to Goods and Services Tax (GST) or other applicable indirect taxes under Indian law.
The applicable GST treatment depends on factors including:
* Type of travel service
* Nature of the supplier
* Place of supply
* Applicable GST notifications
* Prevailing tax legislation
Where applicable, GST will be displayed separately or included in the displayed price as indicated during the booking process.
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4. Pricing and Taxes
Unless otherwise stated:
* Prices displayed on GlobeOTA will indicate whether applicable taxes are included or excluded.
* Mandatory taxes collected through GlobeOTA will generally be shown before booking confirmation.
* Certain taxes, tourism levies, municipal charges, green fees, or local government charges may be collected directly by the accommodation provider or service provider where required by law or local regulations.
Customers are responsible for reviewing the final payable amount before completing a booking.
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5. Tax Invoices
Where applicable, GlobeOTA or the relevant supplier will issue invoices in accordance with Indian tax laws and the commercial structure of the booking.
Invoices may include:
* Booking reference number
* Invoice number
* Description of services
* Taxable value
* GST details
* Applicable tax amounts
* Supplier details
* Invoice date
Customers should ensure that billing details are correct before completing the booking.
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6. GST Details for Business Customers
Business customers requiring GST-compliant invoices should provide:
* Registered business name
* GST Identification Number (GSTIN)
* Billing address
* Any additional information reasonably required for invoicing
Once an invoice has been issued, modifications may only be made where permitted under applicable law.
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7. Tax Deducted at Source (TDS)
Where required under the Income-tax Act, 1961, Tax Deducted at Source (TDS) may be deducted from payments made through or in connection with GlobeOTA.
TDS may apply depending on:
* The nature of the transaction.
* The applicable provisions of law.
* The status of the customer, partner, or service provider.
* Government notifications or amendments.
Where TDS is applicable:
* The required deduction will be made in accordance with applicable law.
* Appropriate records will be maintained.
* Relevant certificates or reporting will be handled by the responsible party as required by law.
Partners remain responsible for providing accurate PAN, GSTIN, and other tax-related information necessary for statutory compliance.
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8. Tax Collected at Source (TCS)
Where required by applicable law, GlobeOTA may collect Tax Collected at Source (TCS) on eligible transactions.
The applicability of TCS depends on:
* The type of transaction.
* The nature of the service.
* Applicable provisions of the Income-tax Act, 1961.
* Government notifications.
* Regulatory requirements.
If TCS is applicable:
* The required amount will be collected and deposited in accordance with applicable law.
* Customers may receive relevant tax information or documentation where required.
For domestic travel bookings where TCS is not applicable under prevailing law, no TCS will generally be collected.
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9. Partner Tax Responsibilities
Every accommodation partner, activity provider, transport partner, and other service provider is solely responsible for:
* Maintaining valid tax registrations.
* Charging applicable taxes.
* Issuing tax invoices where legally required.
* Filing GST returns.
* Paying applicable taxes.
* Maintaining statutory records.
* Complying with all applicable tax laws.
GlobeOTA shall not be responsible for a partner’s tax defaults, filing obligations, penalties, or non-compliance.
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10. GlobeOTA Tax Responsibilities
GlobeOTA will:
* Comply with tax laws applicable to its own business operations.
* Maintain tax records as required by law.
* Issue invoices where GlobeOTA is legally responsible for invoicing.
* Deduct or collect taxes where legally required.
* Cooperate with statutory authorities where required by law.
Nothing in this Policy should be interpreted as legal or tax advice.
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11. Tax Changes
Tax rates, statutory levies, or government charges may change due to:
* Legislative amendments.
* Government notifications.
* Judicial decisions.
* Regulatory changes.
Where legally required, GlobeOTA may revise the taxes applicable to bookings to reflect such changes.
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12. Refunds and Taxes
Where a refund is approved:
* Refundable taxes will be processed in accordance with applicable laws and the Cancellation & Refund Policy.
* Certain statutory taxes or government charges may be non-refundable where required by law.
* Tax adjustments may be reflected in the refund amount where applicable.
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13. International Services
If GlobeOTA introduces international travel services in the future, bookings may be subject to:
* Value Added Tax (VAT)
* Sales Tax
* Tourism Tax
* City Tax
* Occupancy Tax
* International TCS provisions
* Other statutory charges applicable in the relevant jurisdiction
The applicable tax treatment will depend on the laws of the relevant country or jurisdiction.
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14. Errors and Corrections
If an error is identified in tax calculation, invoicing, or statutory deductions, GlobeOTA may:
* Correct the error.
* Issue revised documentation where legally permitted.
* Recover underpaid amounts.
* Refund excess collections.
* Request additional information from the customer or partner.
Customers and partners should promptly report any tax-related discrepancies.
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15. Limitation of Liability
This Policy is provided for general informational purposes only.
Customers and partners remain responsible for:
* Their own tax obligations.
* Providing accurate tax information.
* Obtaining professional tax advice where appropriate.
GlobeOTA does not provide legal, financial, accounting, or tax advisory services.
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16. Policy Updates
GlobeOTA may update this Policy to reflect:
* Changes in tax legislation.
* Regulatory requirements.
* Business operations.
* Platform enhancements.
The revised version will be published on the Platform with the updated effective date.
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17. Contact Us
For tax or invoicing-related queries, please contact:
GlobeOTA
A Product of Kilobyte Corporation Private Limited
Finance Team: finance@globeota.com
Support: support@globeota.com
Website: https://www.globeota.com