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GST on Air Tickets

1449 views 7 replies
One of my client had booked an air ticket from a travel agent. The agent has issued him the bill as :

Ticket Fare Rs. 2500
Commission Rs. 500
CGST Rs. 45 ( 9% of Commission)
SGST Rs. 45
Total Rs. 3099

1. Can my client claim ITC of GST paid Rs. 90?

2. How to treat the Ticket Fare of Rs. 2500?
Replies (7)
1.Yes...You can.
2. Wait the Airlines ll give you bill for the Ticket Fare...
Hi, kunal,

1. you can take ITC of rs 90/- on commission

2. airline company is issuing an E-ticket to your client name 5% of tax is applicable for e ticket.it is also eligible to take ITC.so you ask an E-ticket to travel agent and claim ITC.


Note-this air ticket should be used for the company works then only your eligible to take ITC .
But once I heard that ITC cannot be claimed in Hotel Room Bills, Flight Tickets, etc
if it uses for business works then we can able to take ITC.
if it uses for personal works then we can't able
TDS applicable on commission amount if exceeds threshold limit
TDS applicable on commission amount if exceeds threshold limit

Please refer this site

https://fintechconsultancy.co.in/index.php/2020/03/14/gst-on-airtickets/


CCI Pro

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