GST ON AIR TRAVEL PURE AGENT RULE 33

Varun (Proprietor) (81 Points)

29 November 2019  

Hi, in case of Air Travel agent PURE AGENT who books air ticket for his clients, charges commission, applies GST only on Commission value, then under Scope of Rule 33 to CGST Act, my question is : 1) Whether Value of Air Tickets is to be shown as Turnover in GSTR 3B & GSTR 1. 2) If Yes, then it is to be shown under Exempted, NIL rated supplies, Zero rated, OR non GST supplies ?