Input Credit on Flight Tickets

[mvs kumar]

Please share your views on input credit to be taken on flight tickets. Because I heard that all the sectors are not possible. Only the sector from where the travel origin starts. Also the sectors which we need to take only when we do take ISD registration.

What is the correct practice industry is following?

AI Summary

Input Credit on Flight Tickets: Eligibility Explained Under IGST Act's Explanation Clause for Registered and Unregistered Persons. A user inquired about the eligibility for input credit on flight tickets under the Goods and Services Tax (GST) framework, questioning if input credit is applicable for all travel sectors or only from the travel origin. The response clarified that if a person is registered, the place of supply is the recipient's location. For unregistered individuals, the place of supply is the embarkation point for the forward journey, and for the return journey, it is the return location, as per the IGST Act's explanation clause.