How to avail Input Tax Credit of GST on Airline Bills

[Shekhar Joshi]

We are a manufacturer of goods and for the business purpose we often use Airline Services for business travelling. Some Airlines use word K3 Tax for GST amount. Now the question is how can we get ITC of such GST amount where as it is not confirmed that whether it is CGST & SGST or IGST. What is the current practice which others are following in the new GST regime? how they are getting Invoices?

Pls. Advice

AI Summary

Can Input Tax Credit be Claimed on GST for Airline Bills? Refer to IGST Act Sections 12(9) & 13(10). A manufacturer inquired about availing Input Tax Credit (ITC) on GST for airline bills, specifically regarding the K3 tax code used by airlines. One response clarified that K3 represents the tax charged on airline invoices, with the place of supply being the departure location, affecting whether it is CGST+SGST or IGST. Another response advised referring to Sections 12(9) and 13(10) of the IGST Act for passenger transportation services, explaining that the place of supply depends on the embarkation point. It was noted that Indian Airlines specify IGST or CGST+SGST on invoices, and ITC appears in GSTR-2A/2.