Gst input tax credit on flight tickets

Ganapati Hegde (16 Points)

07 July 2018  

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?