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Gst input tax credit on flight tickets

ITC / Input 34374 views 10 replies

Dear experts, 

Wheteher flight tickets charges paid by the company towards employees official tour GST input is available? The employees submitted GSTIN of the company and credit is reflecting in the GSTR-2A. As per the Sec 17(5) of CGST Act it excludes the credit in respect of motor vehicles and other conveyance.

As per the Se2(34) of the CGST Act a vessel, an aircraft and a vehicle.

Hence, my query is, whether the air ticket charges are excluded by the definition of Sec 2(34) of the Act?

 

Replies (10)
Quick Summary
ITC on flight tickets used for official business travel is generally allowed if the expense is for business purpose and invoice is in company name with GSTIN. Section 17(5) restricts ITC on certain goods/services but does not specifically block eligible air travel used for business.

yes can be availed 

can you please elobarate elaborate

no it is not business related ITC for flight
Yes... You can avail the ITC as per GST and the Place of supply is fulfill the Invoice...

But
You can ask the Query then we can analyse the transaction. If you are asking commonly or just a question then You will get common reply from experts like


"Yes... ITC available for Flight Ticket"

that's all
Yes, ITC can be claimed if the bills bears company name and gst number.
Dear Ganapati

I beleive 2 provisions have been confused together

1. 17(5)(a) deals with conveyance which are owned/procured by the business entity. No credit shall be available in that case other than for exceptions. It has nothing to do with flight tickets since credit is taken not for the conveyance as per Section 2(34) but on the service which has been received

2. Section 17(5)(b)(vi) deals with transactions which are non official in nature. Hence, credit shall be available

I am working in LLP. So my quasition is. my boss always travel abroad countries How can i take air ticketsinput gst

flight ticket for booking a machinery purchasing meeting for business purpose by the proprietor - is itc claimable?

 

Yes , ITC is allowable T K Associates because the trip is for business purpose. 

 

As per which section??

 


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