ITC Eligibility on travel by air/road/rail under GST

[RameshBabu Kari]

Dear Experts,

A Chartered Accountant providing professional services to their client by travelling to reach client premises by air and for that only CA is charging the client and no other professional charges are added on the invoice. In this case, can CA claim the ITC on flight ticket ?

And also

If an employee of the company travels to the other premises of the his company on business purpose by rail/raod/air, Can the company claim the ITC on the fair charged ? and aslo is it mandatory that company gstin shall be mentioned on the every invoice/ticket ?

[NEERAJ KUMAR, RANCHI]

I donot find any reason why such itc should not be allowed. Unless it is denied as per the Section 17 of the CGST Act read with ITC Rule every itc is allowed in GST

[Kishan Barai]

According to my view it should be allowed

AI Summary

Input Tax Credit on travel: generally available for professional and employee business travel unless restricted by GST input tax rules. Whether Input Tax Credit is claimable on travel costs for a professional or an employee is answered: respondents say such ITC should be allowed unless disallowed by ITC restriction rules (as referenced to Section 17 and the ITC Rules). The question whether a company's GSTIN must appear on every ticket is raised but not conclusively answered in the replies.