GST on air travel/ Train/Bus travel agent

[ranjan chakraborti]

What would be the POS , taxable value and tax rate for air travel agent, train travel agent and Bus travel Agent ?

Thanks in advance.

[RAMESH PRAJAPATI]

If service recipient is located in the state other than that of service provider then this transaction will attract IGST. If both service provider & recipient is located in the same state then CGST & SGST is payable. If address of the recipient is not available in the records of the service provider, then the place of service provider is place of supply and transaction is considered as intra-state attracting CGST & SGST.

AI Summary

GST Rules for Travel Agents: IGST for Inter-State, CGST/SGST for Intra-State Services Based on Recipient's Location A query was raised regarding the Goods and Services Tax (GST) applicable to air, train, and bus travel agents, specifically concerning the place of supply (POS), taxable value, and tax rate. The response clarified that if the service recipient is in a different state from the service provider, Integrated GST (IGST) applies. If both are in the same state, Central GST (CGST) and State GST (SGST) are applicable. If the recipient's address is unavailable, the service provider's location is the place of supply, making it an intra-state transaction subject to CGST and SGST.