input credit on air tickets

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.

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)?

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