Gst on air ticket sale

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My question is about GST applicability on air ticket sale. Suppose I sold a economy class air ticket of INR 10000/- and generated a comission of INR 500/- on the sale, then how should I apply GST on the above sale? Do I need to add 5% GST on the total amount of ticket and charge it from the customer (i.e. 10000 x 5% = 500; customer invoice- 10000 + 500 (GST)= 10500/-). Or I need to apply GST only on the commission generated (i.e. 500 x 5% = 25/- ; and pay 25/- as GST). 

There are more queries on GST with regards to travel and ticketing services. Will ask them step by step.

Awaiting response on the above query.

Replies (3)

Business class traveller? Submit your company's GST Identification Number
July 3, 2017

People travelling for business purposes on business class air tickets are now required to submit details about their companies to availtax benefits under the GST regime.
The Goods and Services Tax (GST) framework, which came into effect from July 1, provides for certain input tax credit only onbusiness class tickets and there is no such provision on economy class fares.
Air India, Jet Airways and Vistara - the three domestic carriers that offer business class seats have already sent out communications to inform passengers that GSTIN details need to be submitted in order to avail the benefits.
The GST Identification Number is issued to entities that are registered under the new tax regime.
"It is now mandatory for guests travelling for business to add their company's GST details at the time of booking. To ensure a seamless experience, we request that you inform your guests travelling for business to register on our portal and claim up to 12 per cent back on flights," Jet Airways said in a communication.
The GST rate on first class and higher class tickets is 12 per cent while the rate is 5 per centon economy class tickets. The GST would also replace service tax, krishi kalyan cess and swachh bharat cess.
After submission of the details, the airlines would generate GST invoice for the particular travel and that invoice can be used to claim the benefits.
"It is not compulsory to provide GST details. GST registration details for your business or company may be optionally provided if a customer wishes to claim input tax credit on the GST paid if travelling for business reasons," Vistara said in a communication.
According to Air India, all passengers requiring GST invoice for their tickets have to complete the one time registration process on its website by entering the relevant details.
In its communication, Jet Airways also made it clear that "any bookings for leisure travel will not be entitled for GST benefits". 

Source - https://www.business-standard.com [03-07-2017]

please answer to the queston only. dont deviate from the queston. if any one can, answer de above qtn as it is urgent.

Its been a long time and I have not found a single vvalid answer to my questionfrom the forum members. Kindly share your knowledge to make the tax confusions clear.

Awaiting replies from all the respected & knowledgable members.


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