TaxTMI 
TaxTMI 
Sir,
Client had issued complimentary tickets to unrelated customers for transportation by aircraft. is GST leviable on the same? What about ITC in respect of the expenses incurred for these tickets?
Complimentary tickets - GST
Kumar Kedia
GST on complimentary tickets: no tax when issued without consideration, and related input tax credit is disallowed. Where airline tickets are issued as complimentary and without consideration, GST is not leviable on those tickets; concurrently, input tax credit is not available on expenses incurred for such complimentary tickets, and businesses should treat those costs as non-creditable for GST purposes. (AI Summary)
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