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 12:00AM