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?

[YAGAY andSUN]

If the person is registered, the place of supply shall be the location of recipient. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks. However, for the return journey, the place of supply shall be Delhi as the return journey has to be treated as separate journey. (The Explanation clause to section 12(9) of the IGST Act).

AI Summary

Place of supply rules for flight tickets: registered recipients use recipient location; unregistered use embarkation point. GST input tax credit on flight tickets depends on place of supply: for registered recipients, the place of supply is the recipient's location; for unregistered passengers, each journey leg's place of supply is the embarkation point, and return journeys are treated as separate supplies.