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

Place of supply determines IGST or CGST/SGST for travel agent services; missing recipient address makes supply intra state. Place of supply governs GST for travel agent services: recipient located in a different state from provider attracts IGST; if both are in the same state, CGST and SGST apply. If the provider lacks the recipient's address in records, the place of supply is the provider's location, making the transaction intra state and subject to CGST and SGST.