ITC on air tickets – Process of obtaining airline GST invoices
Air travel forms a significant expense for all business entities. While the companies invariably communicate their air-travel agents to put companies’ GSTIN at the time of booking tickets, the companies generally do not possess airline GST invoices.
Notably, possession of a valid GST invoice is a pre-requisite for claiming ITC under Section 16(2) of the CGST Act. Here, it is pertinent to note that Rule 54 of the CGST Rules prescribes the particulars of a tax invoice in special cases. Sub-rule 4 of Rule 54 provides that in case of passenger transportation services, tax invoice shall include ticket even if not serially numbered or does not contain address of the recipient if it contains other particulars provided in Rule 46 of the CGST Rules. A combined reading of Rule 54, 46 and proviso to Rule 36(2) of the CGST Rules, indicates that a taxpayer can avail ITC on an air ticket if such air ticket contains the following particulars:
- Amount of tax charged
- Description of service
- Total value of service
- GSTIN of supplier
- GSTIN of recipient
- Place of supply (in case of inter-state supply)
Accordingly, the taxpayers can avail ITC on air tickets containing the aforesaid particulars. If the taxpayers do not possess air tickets having the aforesaid particulars, they need to ensure possession of airline GST invoices to avail ITC.
This update intends to inform step-by-step mechanism of downloading airline GST invoices, directly from airlines’ websites. It is pertinent to note that different airlines have distinct mechanisms to enable downloading of GST invoices from their websites. While some airlines facilitate retrieval of GST invoices by entering PNR number, others require creation of login id as a first step.
As an illustration, procedure to obtain GST invoices from Indigo’s website is detailed hereunder:
Step 1: Open Indigo Airline website https://www.goindigo.in/ and go to Menu
Step 2: Click on ‘View GST Invoice’
Step 3: Enter PNR Number and Last Name OR Invoice Number and GST Email
Step 4: Click on ‘View Invoice’ to fetch GST Invoice
GST Invoice will appear
By following above mentioned procedure, a taxpayer can easily fetch GST invoices for all air tickets booked by it. Noteworthy some airlines also provide facility of bulk downloading of invoices by uploading all ticket details in one go.
GST invoices for some of the prominent airlines can be retrieved from the following links:
Spice Jet – https://www.spicejet.com/
Go Air – https://gst.goair.in/
Air India – https://gst-ai.accelyakale.net/gstportal/
Vistara – https://www.airvistara.com/gst/
Air Asia – https://taxinvoice.airasia.com/