Last updated at Dec. 16, 2024 by Teachoo
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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About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.