Check sibling questions

Many Companies have launched Sofwares for Reservation of Tickets

These Softwares are called Centralized computer reservation system (CCRS)

In this case,if Air travel agents book tickets through this CCRS,they get incentive or commission

This incentive or commission is

Neither covered in Negative list or in any exemption notification

Hence,these are taxable

[DOF No. 334/8/2016 TRU dated 29.02.2016]

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CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.