https://www.taxtmi.com/forum/issue?id=113870 Reimbursement of air ticket costs generally attracts GST unless the conditions for being a pure agent are met. Consultants should issue tax invoices including GST so the payer can claim input tax credit. If a director purchases a ticket and no tax invoice is issued to the payer, the payer may be liable under the reverse charge mechanism on the full ticket amount. If the ticket was booked in the payer's name and only paid initially by the director, the pure agent principle may prevent reverse charge application. en-us Fri, 15 Jun 2018 09:46:08 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113870 Reimbursement of air ticket costs generally attracts GST unless the conditions for being a pure agent are met. Consultants should issue tax invoices including GST so the payer can claim input tax credit. If a director purchases a ticket and no tax invoice is issued to the payer, the payer may be liable under the reverse charge mechanism on the full ticket amount. If the ticket was booked in the payer's name and only paid initially by the director, the pure agent principle may prevent reverse charge application. Discussion-Forum GST Fri, 15 Jun 2018 09:46:08 +0530 https://www.taxtmi.com/forum/issue?id=113870