TaxTMI 
TaxTMI 
GST on Flight booking services.
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....ST on Flight booking services. <br> Query (Issue) Started By: - Abishek M Dated:- 29-12-2025 Goods and Services Tax - GST <br> Got 2 Replies <br> GST<br> <br> Services given of booking air tickets in economy class for flight between Mumbai to Manipur. Is it taxable or exempted ? Booking charges and transportation charges. Please reply. --Reply By: Ryan Vaz The Reply: GST Treatment o....
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....n Air Ticket Services (Domestic) 1) GST on the Air Transportation (Flight Ticket Fare) * Air passenger transport service is taxable under GST. * For domestic flights in economy class, the GST rate is 5% on the airfare charged by the airline. * This GST is normally included in the fare you see on the airline ticket and is collected and deposited by the airline. Note: From 22 Sep 2025 under GST 2....
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.....0, economy class continues to attract 5% GST (while business/premium classes are taxed higher). 2) GST on Booking Charges / Service Fees Charged by Travel Agent * If a travel agent / booking platform charges a separate service fee / convenience fee (distinct from the airline fare), that service fee is a separate supply provided by the agent. * The agent's service fee is taxable at 18% GST. * T....
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....his is because the travel agent's service (facilitating the booking) is considered an independent taxable service under GST. Illustration: ?4,000 airfare booked by a travel portal (airline portion) ? GST @5% charged and collected by airline. ?300 service/booking fee by portal ? GST @18% charged by portal on ?300. Summary (Direct Answer) Component GST Applicability Rate Airline passenger transport ....
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....(economy class) Yes (taxable supply) 5% GST Booking / Convenience / Service charges by travel agent Yes (taxable service) 18% GST ? Practical Points * Airline fare GST (@5%) is usually included in the ticket price and shown by the airline on the invoice. * Carrier GST vs Agent GST: If you book directly with the airline, you pay only 5% GST on the fare. If you book via an agent/portal, you will a....
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....lso pay GST at 18% on the service fee charged by them. * Place of supply: For domestic passengers (India), GST is applicable irrespective of origin or destination within India because the transport service is provided in India. --Reply By: Shilpi Jain The Reply: Ensure that you provide your GST number to the booking agent in case you wish to take credit of the GST charged <br>***<br> ....
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