Question ID :
39237
Registration
A person is engaged in business of booking air tickets (both domestic and international) on behalf of his clients (for end users or sub-travel agents), from IATA approved travel agent situated across the country. He raises invoice for his services by specifically mentioning an amount for tickets booked on reimbursement nature and service charge / commission on the said booking distinctly. Further he separately receives an incentive from IATA approved travel agent for booking made through them. His commission / service charge and incentives received does not exceed Rs. 20 Lacs per year. Does ticket amount is included in his turnover? Whether is he required to get himself registered under GST? And if yes, can he take the benefit of Notification No.10/2017 – Integrated Tax dated 13.10.2017?
Posted by
Shyamal Jariwala
on
Jun 24, 2019
Filed Under
GST
This is pure agent concept. The travel agent will not have to apply for GST as his income is less than INR 20 Lac per year
Posted by
CA. BISHT RAKESH on
Jun 24, 2019
Answer ID :
78931
First you should ensure what is your service and its consideration. Only it will form part of your turnover. Persons making inter-state taxable supplies are required to take registration compulsorily. If your turnover is less than 20 Lakhs, you can take the benefit of the above Notification.
Posted by
CA PRADEEP C B on
Jun 25, 2019
Answer ID :
78935
The commission alone is part of your turnover and hence need not take regn
Posted by
SIVADAS CHETTOOR on
Jun 26, 2019