GST_Travel_Agent_FAQ

Q1. What is the tax code to capture GST on the ticket?
At present, GST, irrespective whether intra-state or inter-state shall be collected under a new single tax code “K3” that has been assigned by IATA and updated in all GDSs.

Q2. What is the GST rate applied on my ticket?
GST shall be calculated on the Base Fare and CUTE fee (YR).

Q3. On what routings shall GST apply?
GST apply to all routings originating in India.

Exemptions:

  • Services provided to the United Nations or a specified international organization.
  • Embarkations from State of Jammu and Kashmir i.e. SXR, IXL, IXJ airports.
  • For Passengers embarking on a journey originating or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Bagdogra in West Bengal. The exemption therefore applies to/from the following airports: DIB, GAU, JRH, IXI, IXS, TEZ, IMF, SHL, AJL, DMU, IXA, and IXB. However, this exemption will not apply to passengers using the above airports only as transfer points.

Q4. Where do I record the GST information?
GST shall be recorded under the new SSR elements in the PNR.

Q5. What are the GDS cryptic commands for the new SSR elements in PNR?
Please click here to download the document.

Q6. Whose GST details should I record in the PNR?
Please record GST details of all corporate passengers and all other registered passengers travelling for business reasons.

Q7. Is GST refundable?
Yes. However, as per GST law, effective 1st October no Credit Note shall be issued for Invoices issued in the previous Financial Year.

Q8. Will GST apply on commissions and incentives that I receive from Vistara?
Yes. 18% GST is applicable on all commissions and incentives.

Q9. Do I need to raise invoices for claiming commissions/incentives?
Yes. A GST invoice is mandatory for claiming commission/incentive.

Q10. I forgot recording GST details or I provided incorrect GST details?
Please visit our Customer Self-service GST Portal after 4 days of ticket purchase. You could add or update your GST details for your tickets and download your Invoice or receive it over email.