classification of Service (SAC code and rate of Tax) Required

[SOPL SOPL]

Dear Sir,

Air travel bill (flight tickets) was charged to my client (i.e,invoice in the name of our client). we paid the said amount to travel agency. Later on, we need to raise the invoice on our client for air travel charges paid(incl GST) + service charge (i.e, our income) @ 5%.

Air travel agency (Supplier) invoice details:

SAC code :99642

Rate of Tax: 5%

Here we are just a mediators to complete the transaction. IS it comes under Pure agent??

So, my issues are enumerated as below:

1. SAC Code ?

2. Rate of Tax ?

3. Valuation for GST charge (i.e, tax to be charged only on service charges or else travel charges+Service charges)

4. Is the supplier SAC code and tax rate can be used for issuing tax invoice to my client ? here the issue if we charge the aforesaid one, we are not dealing with travel agency business.

5. or can we use the SAC code for "other support services"

Pls explain

Thanking in advance.

Regards

Gowtham

AI Summary

Pure agent status determines GST valuation; only intermediary service charges attract GST, travel charges treated separately.
Pure agent status under Rule 33 CGST requires a contractual agreement with the recipient, no title or use of procured services by the intermediary, and recovery only of actual expenditure; absence of such agreement and the presence of an intermediary service charge mean the intermediary is not a pure agent, so GST applies only to the intermediary's service/commission and the travel supplier's SAC and rate cannot be adopted by the intermediary, who should instead classify the service as Other Support Services.