GST on Air Tickets

Kunal Pansari (Accountant) (1037 Points)

02 December 2017  
One of my client had booked an air ticket from a travel agent. The agent has issued him the bill as :

Ticket Fare Rs. 2500
Commission Rs. 500
CGST Rs. 45 ( 9% of Commission)
SGST Rs. 45
Total Rs. 3099

1. Can my client claim ITC of GST paid Rs. 90?

2. How to treat the Ticket Fare of Rs. 2500?