https://www.taxtmi.com/article/detailed?id=11644 GST applies to agents' commissions and service charges on travel-related supplies; air travel agents can claim Input Tax Credit on GST paid on commission/service charges where allowed. Tour operator supplies differ by billing: principal-basis supplies attract a lower-rate tax without ITC, while commission-basis supplies are taxable at the agent rate with ITC. Taxation of inbound versus outbound packages depends on the service recipient's location, and commissions in convertible foreign currency for packages sold to foreigners for travel outside India are not subject to GST. Government or consular fees are exempt, but agents' service charges for such facilitation are taxable with potential ITC when outsourced. en-us Mon, 24 Jul 2023 10:06:34 +0530 Mon, 24 Jul 2023 10:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11644 GST applies to agents' commissions and service charges on travel-related supplies; air travel agents can claim Input Tax Credit on GST paid on commission/service charges where allowed. Tour operator supplies differ by billing: principal-basis supplies attract a lower-rate tax without ITC, while commission-basis supplies are taxable at the agent rate with ITC. Taxation of inbound versus outbound packages depends on the service recipient's location, and commissions in convertible foreign currency for packages sold to foreigners for travel outside India are not subject to GST. Government or consular fees are exempt, but agents' service charges for such facilitation are taxable with potential ITC when outsourced. Articles Goods and Services Tax - GST Mon, 24 Jul 2023 10:06:34 +0530 https://www.taxtmi.com/article/detailed?id=11644