ITC on Travel & Tourism Business

I have a client who is into Travel & Tourism Business.

He has Packages for various countries and the commission he gets per Passenger after taking into consideration all the expense around Rs.1,500/- or more.

He calculates GST @ 18% on that Commission amount.

He is also booking Air Tickets for the above Passengers and the Airline is charging him GST @ 5% which is reflecting in GSTR 2A

My question is.... can he take this ITC reflecting in GSTR 2A against his Output Liability ...... ?

Kindly Advice!!!!

Replies (2)
Can you clarify , the tickets issued by airlines is name of customer hence the GST charged in Bill by airlines shall be reflected in 2A of customer where the customer is Registered.
Hi i have done the many gst audit of tour and travels client, if you need advice and gst return advice or audit report please contact on my email id capranavmishra26 @ gmail.com

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