https://www.taxtmi.com/forum/issue?id=120819 Booking airline tickets by travel agents is a supply of reservation/facilitation services under SAC 998551 taxable at the standard GST rate; tax applies to the agent's service fee or, where applicable, to a deemed portion of the fare under valuation rules. In B2B cases the recipient may claim input tax credit on the agent's GST subject to standard ITC conditions, and market practice is separate invoicing by airline and agent to preserve clear valuation and credit flow. en-us Mon, 16 Mar 2026 16:41:38 +0530 Thu, 19 Mar 2026 12:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120819 Booking airline tickets by travel agents is a supply of reservation/facilitation services under SAC 998551 taxable at the standard GST rate; tax applies to the agent's service fee or, where applicable, to a deemed portion of the fare under valuation rules. In B2B cases the recipient may claim input tax credit on the agent's GST subject to standard ITC conditions, and market practice is separate invoicing by airline and agent to preserve clear valuation and credit flow. Discussion-Forum GST Mon, 16 Mar 2026 16:41:38 +0530 https://www.taxtmi.com/forum/issue?id=120819