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        Case ID :
        GST

        Impact of GST on Airfares

        August 1, 2017

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        GST on airfares: differentiated tax treatment by class with input tax credit available for premium travel and special UDAN/RCS rules. GST differentiates air ticket tax treatment by class: economy class tickets carry a lower, non-creditable GST for goods, while business and first class tickets carry a higher GST with input tax credit available for goods and services procured by airlines. UDAN seats are taxed at the lower non-creditable rate on ticket value excluding government subsidies. RCS maximum fares are inclusive of GST and reimbursed at actuals from the Regional Connectivity Fund, so passenger fares on RCS seats remain unaffected.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST on airfares: differentiated tax treatment by class with input tax credit available for premium travel and special UDAN/RCS rules.</h1> GST differentiates air ticket tax treatment by class: economy class tickets carry a lower, non-creditable GST for goods, while business and first class tickets carry a higher GST with input tax credit available for goods and services procured by airlines. UDAN seats are taxed at the lower non-creditable rate on ticket value excluding government subsidies. RCS maximum fares are inclusive of GST and reimbursed at actuals from the Regional Connectivity Fund, so passenger fares on RCS seats remain unaffected.

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