Cma Annu Kumari (22 Points)
01 June 2018
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 01 June 2018
Bibek jaiswal
(Accountant)
(528 Points)
Replied 01 June 2018
Kartikey Jain
(Intern)
(2382 Points)
Replied 01 June 2018
Under GST law, taxes paid on procurement of goods or services used in the course or furtherance of business are eligible to be availed as input tax credit, unless specifically restricted in any provision.
The GST incurred on air travel expenses for travelling of employees for official or business purposes of the company should, therefore, be available as input tax credit, subject to receipt of valid GST compliant invoice containing the prescribed particulars.
The invoice raised by the airline or travel agents should contain all the prescribed particulars, including name and registration number of the company.
Vinod Babu
(24191 Points)
Replied 01 June 2018
Niranjan
(Job / CA Final)
(34 Points)
Replied 16 March 2019
Would air travel be considered as mode of Conveyance? If yes, then wouldn't it be covered by the provisions of section 17(5)(a)?
Arzoo Singh
(Chartered Accountant)
(22 Points)
Replied 14 May 2019
Thulasi Raja
(article assistant)
(29 Points)
Replied 31 August 2019
Example if I was going to Bangalore to Hyderabad , in Airport ticket which GST they Leive (SGST, CGST or IGST) and How can i take the Input tax credit
CAclubindia
