We are a Pvt Ltd company (Register in GST Act) our Director & Employee(technical engineer) of company travel through FLIGHT (Indigo) from Kolkata to Mumbai (Up +Down) for BUSINESS & for this purpose there Tickets are booked & Full payment done thru Debit Card from Make My Trip Website . We have mention our GSTIN Number, Company Name in our Flight Ticket .
Our Question is can we take ITC for this (Up+Down) Flight Ticket Purpose ?
Yes, you can avail ITC in respect of air travel for business purpose (Up + Down).
Yes, ITC on business air travel is allowed:
• Air travel by employees or directors for business purposes isn't blocked under Sec 17(5)(b). Only travel benefits extended to employees on vacation (LTC, holiday travel) are blocked.
• Economy class tickets: GST at 5% (with ITC on input services for airlines), and the recipient's ITC is available. Business class: 12% (18% from 22 September 2025, per the rate rationalisation).
• Give the company's GSTIN while booking. The airline issues a GST invoice (downloadable from its site) and reports it in GSTR-1. The invoice is in the company's name and GSTIN, and must appear in 2B.
• Place of supply: for passenger transport to a registered person, the location of the recipient (Sec 12(9)), so ITC goes to the GSTIN given.
Shyam S Gupta and Company
New Delhi
CA Inter
View Details
Saini Pati Shah & Co LLP, Chartered Accountants
Mumbai
CA Final
View Details
CCI
Pro
CAclubindia
