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]

  1. Indirect Tax
  2. Amendments Indirect Tax for May 2017 Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.