17 August 2017
Dear Sir, can u plz tell what amount i can show as purchase ( Basic Air Fare or total with tax ) in form 3B being a travel agent and can i claim itc whicah an airline charge on air ticket. Regards Vipul
17 August 2017
Tickets are in the name of the travellers and invoice also raised in the name of the travellers and therefore you are not entitled for any ITC. If invoice of fare is in your name and your GSTIN number is mentioned in the invoice and in turn you charges GST on fare plus your handling fee from the traveller you can claim ITC
18 August 2017
Dear Sir, First of all thanks for your reply, secondly can u plz tell me in my invoice i can charge basic fare which an airline charge and other charges higher than other airline charges now can you plz tell me wheather i can charge gst or not if yes on which amt and rate of gst
18 August 2017
Dear Sir, i mail you the copy of invoices in which i can charge 1500 excess in basic fare & 500 in tax ampunt , total diff is 2000/- now plz tell me its correct invoice or not & i can charge 1.8% gst on basic fare of international ticket.
05 September 2017
Dear Sir, as per cbec notification (3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five percent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
So if my basic fare is Rs 100 then i have to pay gst on Rs. 5 but at which rate can you plz tell me
CAclubindia
