Jahed Topiwala (Assistant Accountant) 15 November 2019
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 ...... ?
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Pankaj Rawat (GST Practitioner) 15 November 2019
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.