How to avail Input Tax Credit of GST on Airline Bills

[Asked by Guest]

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

Place of supply rules govern input tax credit on airline services, determining whether invoices reflect intrastate or interstate GST.
How GST input tax credit on airline bills depends on the place of supply and invoice tax composition. K3 is a single tax code used by airlines; whether tax is CGST+SGST or IGST follows place of supply rules for passenger transportation: for registered recipients, the place of supply is the recipient's location; for unregistered recipients, it is where the passenger embarks. Domestic journeys where booking and departure are at the same location are intrastate and treated as CGST+SGST. ITC appears in GSTR 2A/2 as reflected by airline or IATA invoices.