TMI BlogFOR INPUT TAX CREDIT FOR TRAVEL AGENTX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear sir m a travel agent hu my work is hotel booking same state and other state se kar the hu to muje kis kis per input credit mil sakta h please guide me - Reply By ANITA BHADRA - The Reply = You are a travel agent and book hotel in same state and other state . You must be raising bill to your client /hotel for charging your commission. GST will be applicable @ 5% with NO INPUT TAX CREDI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T - Reply By KASTURI SETHI - The Reply = I agree with the views of Ms.Anita Bhadra Ji. I further express my views as under :- Travel Agent acts as a Pure Agent . Expenses incurred while providing service are not to be included under Rule 33 of CGST Rules,2017 . On what basis querist is asking for ITC ? Where is his input service (inward supply) in relation to output service (outward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supply) ? Querist may not be aware of the concept of 'pure agent' and valuation method for his outward supply. - Reply By Ganeshan Kalyani - The Reply = In case of pure agent model the pure agent gets all the expense invoice in the name of the client. The GSTIN of client is mentioned on the invoice. Hence, credit will not be accruing to pure agent. - Reply By DR.MARIAPPAN GOVINDARAJAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = ITC is not applicable in your case. - FOR INPUT TAX CREDIT FOR TRAVEL AGENT - Query Started By: - ASHUTOSH GUPTA Dated:- 7-8-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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