https://www.taxtmi.com/forum/issue?id=113169 How GST input tax credit on airline bills depends on the place of supply and invoice tax composition. K3 is a single tax code used by airlines; whether tax is CGST+SGST or IGST follows place of supply rules for passenger transportation: for registered recipients, the place of supply is the recipient's location; for unregistered recipients, it is where the passenger embarks. Domestic journeys where booking and departure are at the same location are intrastate and treated as CGST+SGST. ITC appears in GSTR 2A/2 as reflected by airline or IATA invoices. en-us Sat, 09 Dec 2017 18:40:45 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113169 How GST input tax credit on airline bills depends on the place of supply and invoice tax composition. K3 is a single tax code used by airlines; whether tax is CGST+SGST or IGST follows place of supply rules for passenger transportation: for registered recipients, the place of supply is the recipient's location; for unregistered recipients, it is where the passenger embarks. Domestic journeys where booking and departure are at the same location are intrastate and treated as CGST+SGST. ITC appears in GSTR 2A/2 as reflected by airline or IATA invoices. Discussion-Forum GST Sat, 09 Dec 2017 18:40:45 +0530 https://www.taxtmi.com/forum/issue?id=113169