input credit on air tickets

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Can a company take input credit on tax paid on air tickets.? Invoice is on companies name. Employees are going for business purposes.
Replies (10)
Yes , definately... can avail ITC
yes you can take credit of air ticket only if it is incurred for business purpose
Whether it is economy class or business class?

Under GST law, taxes paid on procurement of goods or services used in the course or furtherance of business are eligible to be availed as input tax credit, unless specifically restricted in any provision.

The GST incurred on air travel expenses for travelling of employees for official or business purposes of the company should, therefore, be available as input tax credit, subject to receipt of valid GST compliant invoice containing the prescribed particulars.

The invoice raised by the airline or travel agents should contain all the prescribed particulars, including name and registration number of the company.

Yes. Itc can be claimed if bill contains GSTIN no and company name in it.

Would air travel be considered as mode of Conveyance? If yes, then wouldn't it be covered by the provisions of section 17(5)(a)?

Economy class
Dear Niranjan Sir, Section 17(5)(a) is applicable in case of purchase of motor vehicle and conveyances where input tax credit is blocked (available if certain conditions are met) and not in case of travelling through vehicle. So section 17(5)(a) will not be applicable here.

U CAN REFER RESPECTIVE SECTION

 

Example if I was going to Bangalore to Hyderabad , in Airport ticket which GST they Leive (SGST, CGST or IGST) and How can i take the Input tax credit 

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