TaxTMI 
TaxTMI 
TaxTMI 
How to avail Input Tax Credit of GST on Airline Bills
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....ow to avail Input Tax Credit of GST on Airline Bills<br> Query (Issue) Started By: - Shekhar Joshi Dated:- 9-12-2017 Last Reply Date:- 13-12-2017 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>We are a manufacturer of goods and for the business purpose we often use Airline Services for business travelling. Some Airlines use word K3 Tax for GST amount. Now the question is how can we get IT....
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....C of such GST amount where as it is not confirmed that whether it is CGST & SGST or IGST. What is the current practice which others are following in the new GST regime? how they are getting Invoices? Pls. Advice Reply By PAWAN KUMAR: The Reply: Dear Sir, K3 tax code is used for tax charged on airline invoice. Place of supply will be the schedule point of departure of Air Flight and the Locati....
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....on from where you are getting tickets. So if you take an ticket booking from the counter at Delhi Airport and your schedule point of departure is also Delhi, The transaction will be intrastate and K3 charged on ticket will be portion of CGST+SGST as per my view. Reply By CS SANJAY MALHOTRA: The Reply: Mr. Joshi, for passenger transportation, Please refer to provisions as stated in Sec 12(9) and....
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.... Sec 13(10) of IGST Act. Sec 12 is applicable if both service receiver / provider based in India or else Sec 13(10) is applicable. K3 code is single tax code used by Airlines. Indian Airlines are stating IGST or CGST+SGST on Invoice for domestic transportation and IATA uses K3 code in its Invoices. Furthermore, you will get the ITC reflected in your GSTR-2A/2. Sec 12(9) of IGST Act: The place of ....
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....supply of passenger transportation service to,- (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey: Provided that where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, t....
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....he place of supply of such service shall be determined in accordance with the provisions of sub-section (2). Explanation.--For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time. Sec 13(10) of IGST Act : The place of supply in respect of passenger transportation service....
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....s shall be the place where the passenger embarks on the conveyance for a continuous journey.<br> Discussion Forum - Knowledge Sharing ....