GST _Air travel Agents

Question

Whether GST Levied by  Airlines/ IATA Agents is eligible  ITC, when the GST is charged separately to the clients of Air Travel Agents (opting commission routes) on the bill raised for cost of tickets and service charges collected from clients.

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CA Biswanath Manna 4 years 1 Answer 415 views 0

Answer ( 1 )

  1. there are following cases in which you eligible or not for ITC.

    Transport of passengers, by-
    (i) Air conditioned contract/stage carriage other than motorcab;
    (ii) a radio taxi.
    5%
    No ITC.
    Transport of passengers by air in economy class
    5%
    with ITC of input services
    Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.
    5%
    with ITC of input
    Transport of passengers by air in other than economy class
    12%
    With Full ITC.

     

     

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