TaxTMI 
TaxTMI 
What would be the POS , taxable value and tax rate for air travel agent, train travel agent and Bus travel Agent ?
Thanks in advance.
GST on air travel/ Train/Bus travel agent
06 Sep 2017 
1 Reply 
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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. (AI Summary)
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. (AI Summary)