Short answer: MakeMyTrip and Goibibo charge each hotel a commission set in its contract, and there is no single published rate. Hotel bodies and complaints before the Competition Commission of India (CCI) have reported ranges of 18% to 40%. On top of commission you pay GST, generally 18%, on that commission, and the payout has small tax deductions (0.1% TDS and 0.5% GST TCS) that you can claim back. InGo-MMT lists payout options of 1 or 2 days after check-in.
This is general information, not tax advice. Your contract and your CA decide the exact numbers for your property.
1. Commission: what is on record
- FHRAI, December 2018: the Federation of Hotel & Restaurant Associations of India said hotels alleged OTA commissions ranging from 18% to 40% (reported by YourStory and Inc42).
- CCI order, 19 October 2022 (Case No. 14 of 2019 with Case No. 01 of 2020): the informants alleged MMT-Go charged standalone hotels around 22% to 40% (para 10). The Director General did not find the excessive-commission allegation substantiated (para 58), and CCI's penalty was for other conduct: parity, exclusivity and the OYO arrangement. https://www.cci.gov.in/images/antitrustorder/en/odrer1666182873.pdf
- Programmes and promotions: visibility programmes or discounts you opt into can add to the effective cost. Check each line on your monthly invoice.
So treat any single number as a starting point, and work out your own effective rate from your invoices. Our post on OTA commission vs direct bookings shows how that adds up over a month.
2. GST on commission
MakeMyTrip's commission is a service to you, and GST, generally at 18%, is charged on it and shown on the invoice.
From 22 September 2025, hotel rooms valued at ₹7,500 or less per unit per day attract 5% GST without input tax credit. CBIC's FAQs say this rate is mandatory and that such hotels cannot claim ITC for those units. For a typical budget hotel or homestay, that means the GST on commission is a real cost, not a credit. Confirm your own position with your CA.
3. TDS and GST TCS on payouts
- TDS: 0.1% of the gross amount, under section 194-O since 1 October 2024 and section 393(1) of the Income-tax Act, 2025 from 1 April 2026. It shows in Form 26AS and can be set off against your income tax.
- GST TCS: 0.5% of the net value of taxable supplies, under section 52 of the CGST Act, from 10 July 2024. It appears through GSTR-8 and can be credited to your cash ledger.
Read the full how-to in OTA payout deductions: TDS, TCS and GSTR-8.
4. Payout timing
InGo-MMT's partner help page lists two settlement options for confirmed bookings: CI+1 (released 1 day after check-in) and CI+2 (released 2 days after check-in). You can see each booking's status, payment breakup and bank reference under the Payments tab in the extranet. Source: https://partners.go-mmt.com/support/solutions/articles/81000396852
5. Work out your net: a worked example
These are EXAMPLE numbers, not MakeMyTrip's rates. Use your own contract and invoice.
- Room amount (excluding GST): ₹4,000
- Commission at an example 20%: ₹800
- GST at 18% on commission: ₹144
- TDS at 0.1% of gross: ₹4
- TCS at 0.5%: ₹20
Commission plus GST on commission is ₹944, your real cost in this example. TDS and TCS, ₹24, are deducted but claimable. If the room is under ₹7,500 and you can't claim ITC, the ₹144 stays a cost.
6. Ways to lower the cost
- Read your contract and the invoice lines for programmes you have opted into.
- Keep rates and rooms in sync with a channel manager so you can sell across several OTAs without overbooking.
- Take direct bookings on your own website with a booking engine with UPI.
- Check repeat guests and walk-ins aren't being pushed back to OTAs.
From BitLegacy: direct bookings keep the full room rate with you. See pricing for plans.
Sources: CCI order dated 19 October 2022, https://www.cci.gov.in/images/antitrustorder/en/odrer1666182873.pdf · YourStory, December 2018, https://yourstory.com/2018/12/hotels-association-makemytrip-goibibo-notice · CBIC/GST Council FAQs on 56th GST Council rate changes, https://gstcouncil.gov.in/sites/default/files/2025-09/faq.pdf · InGo-MMT partner help, settlement options.
Frequently asked questions
What commission does MakeMyTrip charge hotels?
MakeMyTrip does not publish one rate; it is set per property in your contract. In 2018 FHRAI said OTA commissions ranged from 18% to 40%, and complaints recorded in CCI's 2022 order alleged 22% to 40% for standalone hotels. Check your own contract and extranet invoices.
Is there GST on MakeMyTrip's commission?
Yes. GST, generally at 18%, is charged on the commission and shown on MakeMyTrip's invoice to you. Whether you can claim it as input tax credit depends on your room rate and GST status, so check with your CA.
Can I claim input tax credit on the GST on commission?
From 22 September 2025, rooms of ₹7,500 or less per unit per day attract 5% GST without input tax credit, as CBIC's FAQs confirm. For those rooms, GST on commission is usually a cost you cannot claim back.
What taxes does MakeMyTrip deduct from my payout?
Usually income-tax TDS at 0.1% of the gross amount (section 194-O, now section 393 of the Income-tax Act, 2025) and, for GST-registered hotels, GST TCS at 0.5% of net taxable value. Both can be claimed back.
When does MakeMyTrip pay hotels?
InGo-MMT's partner help page lists settlement options of CI+1 and CI+2, meaning payment released 1 or 2 days after check-in for confirmed bookings. Your settlement terms may differ, so check the Payments tab in your extranet.
How do I calculate my net from a booking?
Start from the room amount, subtract commission and GST on commission, then subtract TDS and TCS. TDS and TCS are claimable later, so track them separately from true costs.
About the author
Managing Director, BitLegacy Solutions LLP
Captainjeet Kaur leads BitLegacy Solutions LLP, the team behind BitLegacy Hotels — hotel management software for independent Indian hotels — and writes about running and growing hotels with simple, practical technology.
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