GST - Travel Agency

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This discussion clarifies how travel agencies should handle Goods and Services Tax (GST) on IRCTC ticket bookings. If a ticket is booked in a client's name and the cost is recovered at actuals, the ticket price itself (₹2,300) is considered a reimbursement and excluded from taxable value under Rule 33. Only the agency's service charge (₹500) is subject to GST and needs to be reported in GSTR-1 and GSTR-3B.

vijay

vijay (Querist)

27 April 2020 Hi Sir,

We are travel agency and issue invoice.
IRCTC Ticket 2300/

Services Charges 500/
GST payable 90/-
Total = 2890/-
we have to show Rs.2300/- in GST3B & GSTR1. please guide me.
Regards,
Vijay

CA Altamush Zafar

CA Altamush Zafar (Expert)

27 April 2020 In most of the cases taxable value will be RS. 500. But It will depend on whether you put your GSTIN or client's GSTIN while booking tickets on IRCTC

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 If the ticket is booked in the client's name and recovered at actual cost, the ₹2,300 is a pure-agent reimbursement excluded from value (Rule 33) — only the ₹500 service charge is taxable and reported in GSTR-1/3B.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 Under Rule 33, the Rs 2,300 ticket fare is excluded from value if you act as a pure agent (ticket in the passenger's name, fare shown separately and recovered at actual), so only the Rs 500 service charge is taxable at 18%, and GSTR-1/3B show Rs 500 as taxable value.

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