How to avail Input Tax Credit of GST on Airline Bills
Query (Issue) Started By: – Shekhar Joshi Dated:- 9-12-2017 Last Reply Date:- 13-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
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 ITC 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 sched
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Furthermore, you will get the ITC reflected in your GSTR-2A/2.
Sec 12(9) of IGST Act: The place of 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, the 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 f
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