Impact of gst on booking of air ticket

This query is : Resolved

Soumen Das (Querist)
Follow

18 March 2018 I am an unregistered party (ordinary-resident India, resides at Kolkata) under GST, want to book a air ticket for my brother (who resides at Bangkok) from Bangkok to Kolkata through Air India or Indigo. What GST rate (with break up) will be applicable and who have to bear GST? Whether reverse mechanism will be applicable for this booking

CA S K MISHRA

CA S K MISHRA (Expert)
Follow

18 March 2018 Taxable value is 5% of basic fare in case of domestic travel and 10% of basic fare in case of
international travel. Basic fare means that part of the air fare on which commission is normally
paid to the air travel agent by the airline. GST payable on this taxable value @5%. No RCM