GST tariff for Air travel agent and booking services

GST on air ticket booking services

 

Click here to know GST rate for this service

 What is the GST charges payable for air travel agent?   Is there exemption for paying GST for Air Travel Agents in India?

 

GST for air ticket booking servicesAir Travel Agent means any person engaged in providing any service connected with the booking of passage for travel by air.

 

The details about GST rate changes for Air travel agent's services are being updated here.  The notification changes on exemptions for GST for sale of Air travel agent's services and other circulars related to GST for Live Animals are updated in this website.

 

Is Air ticket booking travel agent exempted in paying GST in India?

 

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

In India, GST for Air travel agent's services is expected to be imposed.  However, some of the categories of business services are exempted to pay GST.  Please verify with Exemption list of GST, once after releasing from the authorities.

 

The above details explain about GST related information for Air Travel Agents.  The new notification and changes in GST rates with exemption list of notifications are updated here soon.

 

Would you like to add more information about GST impact on Air Travel Agency services?  Share below your thoughts.

Click here to know GST rate for this service 


Click here to know GST rate on Goods and Services


Click here to know GST exemption list of goods and service


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Comments


renjana nayar: what will be the GST rate for Airtravel agency services

Ramakrishna: Add more information about GST impact on Air Travel booking Agency services

Pankaj Kumar : Please elaborate with example how they will charge and pay gst without showing there service charge in the bill... What input they can claim..

Akshita muthigi : Can an air travel agent claim input tax credit? Because airlines say that the corporates can claim directly and not the air travel agent who is booking.. need a clarification on that because certain services we ourselves buy from another agent to whom we pay tax and provide it to the corporate...

LAKSHMI SRINIVAS: Being air travel agent we are issuing tickets . Is it mandatory that we have to give clients GST NO. while creating PNR or we have to give our (AGENCY) GST NO....PLEASE CLARIFY

VENKATESH: Please elaborate with example how they will charge and pay GST without showing there service charge in the bill... What input they can claim.. Can an air travel agent claim input tax credit? Because airlines say that the corporates can claim directly and not the air travel agent who is booking.. need a clarification on that because certain services we ourselves buy from another agent to whom we pay tax and provide it to the corporate...

vimal panchal: which gst rate applicable by air travel agent

GAGAN DAS: Dear Sir In case of Domestic and international Ticket sale the rate of GST and the GST rate applicable on Bill Value or Basis fare value of Above two cases. Regards Gagam

DEVESH : please resolve my issue . i have business in which i deal in Money transfer , Rail ticket and Air tickets . here problem is this my business turnover annually approx 3 Cr. but my annually commission only 6 lac - 6.5 lac per annual. so what is the criteria . according to my condition , weather GST no. is required or not for me .

Arun Kumar Rajput: Dear sir, We are an Air Travel Agent of a Foreign Economy Class Airline called Air Manas based kryzkistan. We are buying tickets from the Air Lines by making payment in foreign currency. Since the Airline is not in the taxable Territories , do we have to pay GST on RCM basis on purchase of Air Ticket and if so can we take credit of the GST paid on RCM basis. Please clarify.

Binita: The rate of GST on Travel Agency Service is updated as per Determination of Value of Supply as 5% on Basic fare in case of domestic air travel and 10% of basic fare in case of International travel. For other related services go through this link https://gstguidance.blogspot.in/2017/08/gst-on-travel-agency-service.html

Dinesh Mundra: I m travel agent pls let me konw how to invoice raised to my corporate client and client gst no madatory for tkt booking time

ilango s : sir.i am running online booking of air travel agency.will gst is applicable on our online trader plz explain

Preeti Bhardwaj: Dear Sir, My query is that I am Booking Air Ticket for Business Trip Person through online booking site like Make my trip, Goibibo. they have provided me Invoice with their GST Nos. and details. Now problem is that like for example if I have booked Spice Jet Air tickets through GoIbibo. Invoice given by them is like : Base Fare : 3208 Airline GST : 166 (5%) Other Charges : 296 Sub Total : 3730 now Convenience Fee (a) : 211.86 CGST @ 9% on (a) : 19.07 SGST @ 9% on (a) : 19.07 Grand Total : 3980 My question is that can I avail the credit of Airline GST of Rs. 166 also? along with 9% CGST (Rs. 19.07) and SGST (Rs. 19.07) Or only 19.07 CGST & SGST is allow to me as Input credit. Thanks & Regards Preeti

murari lal c/o iata approved air travel agent: Can an air travel agent claim input tax credit? Because airlines say that the corporates can claim directly and not the air travel agent who is booking.. need a clarification

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