A HOTEL BOOKS TRAIN TICKETS FOR ITS GUEST THROUGH AN AGENT. THEN IT CHARGES 10% SERVICE CHARGE ON IT AND 5% GST TO GUEST ON AMOUNT INCULDING TICKET PRICE TO HOTEL,SERVICE CHARGE.WHAT WILL SERVICE CODE OF TRAIN TICKET. WHAT WILL BE GST RATE IF WE ARE WRONG.THE HOTEL DOES NOT CLAIM INPUT OF AGENT BILL?

Reply—If hotelier is acting as a tour operator in above case, then it can raise an invoice applying 5% GST under SAC 9985 without taking ITC on input goods or services.

"Tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 

If he is charging service charges then it will be taxable @ 18%.