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]

Learn in your speed, with individual attention - Teachoo Maths 1-on-1 Class

Ask a doubt
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.