Special provision relating to determination of value of service of booking
of tickets for air travel by an air travel agent [Sub-rule (3)]
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Value of service of booking of tickets for air travel by an air travel agent is 5% of
basic fare in case of domestic travel and 10% of basic fare in case of international travel can he take ITC on inputs on paying by above rates specified in Rule
yes he can avail ITC as there is no such exception like this in ITC related sections.
Also note that the rate of 5% /10% is not the rate of tax, it's the rate to compute the value of supply of air travel agent.
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