https://www.taxtmi.com/circulars?id=11581 The Circular applies the Point of Taxation Rules to airline ticketing: the tax point is the earlier of payment receipt or invoice issuance, so tickets issued before the rate change but paid for before that date attract the prior rate. Payments received by agents are treated as payments to the airline principal where a principal-agent relationship exists, and any excess tax collected and not refunded must be remitted to government under the statutory recovery mechanism. en-us Mon, 09 Apr 2012 00:00:00 +0530 Wed, 09 May 2012 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11581 The Circular applies the Point of Taxation Rules to airline ticketing: the tax point is the earlier of payment receipt or invoice issuance, so tickets issued before the rate change but paid for before that date attract the prior rate. Payments received by agents are treated as payments to the airline principal where a principal-agent relationship exists, and any excess tax collected and not refunded must be remitted to government under the statutory recovery mechanism. Circulars Service Tax Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11581