As e-commerce players, MakeMyTrip and Goibibo are liable to deduct TDS at the rate of 1% on the “Effective Sell Price” of Room (Sell price net of hotel driven discounts) excluding Hotel GST for every room night supplied/booked through it. 

As per the Government of India guidelines, the TDS percentage of 1% is valid till March 2024. This percentage can be modified after the aforementioned period. 

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