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Input Credit on Flight Tickets, Goods and Services Tax - GST

Issue Id: - 113794
Dated: 28-5-2018
By:- mvs kumar

Input Credit on Flight Tickets

Contents

Please share your views on input credit to be taken on flight tickets. Because I heard that all the sectors are not possible. Only the sector from where the travel origin starts. Also the sectors which we need to take only when we do take ISD registration.

What is the correct practice industry is following?

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Showing Replies 1 to 1 of 1 Records

Page: 1

1 Dated: 28-5-2018
By:- YAGAY and SUN

If the person is registered, the place of supply shall be the location of recipient. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks. However, for the return journey, the place of supply shall be Delhi as the return journey has to be treated as separate journey. (The Explanation clause to section 12(9) of the IGST Act).

Page: 1