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

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.