GST Credit in case of Air Travel Tickets-Domestic/International

[CABIJENDERKUMAR BANSAL]

Dear Sir,

Please clarify in respect of GST Credit in case of Air Travel Tickets-Domestic/International.

As per news of Times of India, it is available in case of Business class only. No credit will be allowed in case of Economy class tickets. Please confirm about it . What is notification/circular for this rule ?

Can there be any mechanism to take GST credit in case of Air travel tickets ?

Thanks,

CA Gorav Goyal

[Kishan Barai]

According to me Credit should also be available for economy class

[CABIJENDERKUMAR BANSAL]

sir, on which provision /rule , you have derived this opinion.

please clarify and share reference of that particular rule/section to understand.

[Kishan Barai]

According to me there is no circular stating that only Business Class air tickets would be allowed to take ITC.

Please correct me if I am wrong sir,

Thank You

AI Summary

GST input tax credit for air travel: entitlement questioned; no circular found limiting credit to business class.
Whether input tax credit (ITC) under GST is available for air travel tickets and whether any circular limits ITC to business-class travel is queried. Respondents assert there is no known circular restricting ITC to business class and opine that ITC should also be available for economy-class tickets, but no specific statutory provision or notification is cited.