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For a taxable service, use a tax invoice containing the applicable particulars in Rule 46 of the CGST Rules. The usual deadline is 30 days from the date of supply of service. A passenger ticket can serve as the invoice only when it contains the other required particulars; a booking confirmation is not automatically compliant.
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Map every supply before preparing an invoice
A single itinerary can contain several legally separate supplies. The contract, seller shown to the customer, and amounts collected determine who must document each one. Make this determination before calculating GST or choosing a document type.
| What the customer bought | Supplier normally responsible for that supply | Document to check | Place-of-supply rule to examine |
|---|---|---|---|
| Passenger transport by air, rail, bus or another carrier | The carrier that supplied the journey | Carrier tax invoice or qualifying ticket | For passenger transport, the place where the passenger embarks on the continuous journey |
| Ticket-booking or arranging service charged by an agent | The travel agent, if it supplied a separate service to the customer | Agent’s tax invoice for its service or fee | Apply the relevant service place-of-supply rule to the agent’s supply |
| Hotel accommodation | The hotel or accommodation supplier | Hotel tax invoice | Location of the hotel or other immovable property |
| Tour package sold as the operator’s own supply | The tour operator under the contract | Tour-operator tax invoice describing the package | Determine from the package’s actual supplies and applicable place-of-supply provisions |
| Several supplies sold together but invoiced separately | Each supplier for its own component, unless the contract establishes a different principal supply | Separate supplier invoices, or a properly structured package invoice | Check each component and the contract |
An agent is not automatically the issuer of the airline, hotel or tour operator’s invoice. If the agent only arranges the booking and the carrier or hotel contracts directly with the traveller, the underlying supplier’s invoice remains relevant. If the agent buys and resells a package in its own name, the contractual facts may produce a different result. Keep the supplier identity and the amount covered by each invoice clear.
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Choose the correct document: tax invoice, bill of supply or ticket
Taxable service supplied by a registered person
Issue a tax invoice when the supply is taxable and the supplier is required to issue one. The Central Board of Indirect Taxes and Customs (CBIC) explains that GST law does not prescribe one visual design: “No there is no particular format. Rule 46 of the CGST Rules, 2017 prescribes the particulars to be contained in Invoice.” See the current CBIC tax-invoice rules for the controlling requirements.
Exempt supplies or suppliers under a different rule
A taxable-service tax invoice is not the right document for every transaction. An exempt supply, or a supplier covered by a special rule, may require a bill of supply or another prescribed document. Confirm the supplier’s registration status, the taxability of the particular service and any applicable exception before labelling the document a tax invoice.
When a passenger ticket can be the invoice
For passenger transportation, a ticket in any form may count as the tax invoice, but it must contain the other applicable Rule 46 information. A reservation email, itinerary or boarding document is not sufficient merely because it has a booking number. If required supplier, recipient, value, tax and place-of-supply particulars are missing, request a compliant invoice or corrected ticket from the supplier.
Small supplies to unregistered customers
CBIC’s invoice rules allow a registered person, in specified circumstances, to omit an individual tax invoice for a small supply to an unregistered recipient who does not require one and issue a consolidated invoice at the end of the day. Do not extend that exception to a registered recipient or to a case in which the customer asks for an invoice.
Rule 46 particulars: a practical checklist
Use the following checklist against the current Rule 46 text. Some fields depend on whether the recipient is registered, whether the supply is inter-State and whether a specific exception applies.
| Required or conditional field | What to put on a travel invoice |
|---|---|
| Supplier identity | Legal name, address and GSTIN of the person supplying the service. |
| Invoice number | A consecutive serial number unique for the financial year. The supplier may use one or more series, but each series must remain controlled and consecutive. |
| Issue date | The date the invoice is issued. |
| Registered recipient | Customer’s name, address and GSTIN or UIN, where applicable. Obtain the GSTIN exactly as registered; a typographical error can affect business records and credit claims. |
| Unregistered recipient | Name and address. When the taxable supply is ₹50,000 or more, include the specified delivery details, including the State and its code. |
| Service classification | The applicable Accounting Code for Services (SAC), subject to notifications and exceptions. |
| Description | A specific description such as passenger transport for a named journey, hotel accommodation for stated dates, or ticket-booking service. Avoid an unexplained entry such as “travel charges.” |
| Value | Total supply value and taxable value after any permitted discount or abatement. Show the components needed to reconcile the booking total. |
| Tax | Applicable tax rate and tax amount, split as required for the tax charged. Do not use an agent’s deemed value as though it were the GST rate. |
| Place of supply | Place of supply and the State name for an inter-State supply. Add the delivery address when it differs from the place of supply. |
| Reverse charge | State whether tax is payable under reverse charge. |
| Authentication | Supplier’s signature or digital signature, subject to the relevant rule exceptions. |
The detailed rule and its exceptions are on CBIC’s Tax Invoice, Credit and Debit Notes page. Treat that text, rather than a template downloaded from an unrelated website, as the source of the field list.
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Step-by-step process for issuing the invoice
- List the supplies and sellers. Break the booking into transport, accommodation, booking or facilitation fees, insurance or other charges. Match each item to the legal supplier shown in the contract, checkout and receipts.
- Confirm registration and taxability. Record the supplier’s GSTIN where the supplier is registered. Decide whether each item is taxable, exempt or subject to a special document rule. If the booking is a package, document whether the operator is supplying it in its own name or merely arranging other suppliers’ services.
- Collect recipient details before issuing. For a business customer, obtain the exact legal name, address and GSTIN. For an unregistered customer, capture the required address and, where the ₹50,000 threshold applies, the State and code details.
- Classify the service. Select the appropriate SAC and write a description that identifies the service. A flight ticket, hotel stay and agent fee should not be collapsed into one vague line when different suppliers or valuation rules apply.
- Determine the place of supply. Apply the service-specific rule. Hotel accommodation follows the property’s location; passenger transport follows the place of embarkation for the continuous journey. Use the correct State details for an inter-State supply.
- Calculate the taxable value. Show the ordinary transaction value unless a specific valuation rule applies. For an air travel agent, use the special deemed-value method described below rather than the full ticket fare for the agent’s service.
- Apply the applicable tax treatment. Show the tax rate and amount required for that supply, identify reverse charge where relevant, and do not assume one GST rate applies to every flight, hotel, fee or tour package.
- Assign a controlled invoice number and date. Use a consecutive number unique for the financial year, issue within the applicable deadline, authenticate the document and provide it to the customer.
- Check e-invoice obligations separately. Determine whether the supplier, document type and transaction fall within the current e-invoicing mandate. Turnover by itself is not a complete determination.
- Retain the evidence. Keep the contract or booking terms, supplier invoices, ticket or voucher, payment record, amendments and credit or debit notes together so the billed amount can be traced to the underlying supply.
Travel-specific rules that change the invoice
Airline ticket versus an air travel agent’s service
The airline’s passenger-transport supply and the agent’s booking service are different supplies. The airline or carrier should document the transport fare; the agent should document any separate booking or arranging service it supplies.
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For example, if the airline’s basic fare used for commission is ₹20,000 on a domestic booking, the deemed value of the agent’s service is ₹1,000 before applying the applicable tax treatment. If the relevant international basic fare is ₹50,000, the corresponding deemed value is ₹5,000. The invoice should identify that the amount relates to the agent’s booking service and should not present the deemed value as the passenger’s full fare.
Hotel accommodation
The place of supply for accommodation is the location of the hotel or other immovable property. The hotel’s invoice should therefore identify the property and the supplier responsible for the stay. An agent’s invoice for arranging the room does not replace the hotel’s invoice where the hotel is the supplier to the guest. The place-of-supply provisions are set out in the Integrated Goods and Services Tax Act.
Tour packages and mixed itineraries
A package may include transport, rooms, meals, sightseeing and an operator’s own service. Do not copy the airline-ticket approach to the entire package. Establish what the tour operator promised in its own name, whether components are separately supplied, how the contract describes the consideration and which valuation and place-of-supply provisions apply. The invoice description should make the package scope and taxable value understandable to the recipient.
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Amounts claimed as reimbursements or “pure agent” expenses
A label such as “reimbursement” does not remove an amount from taxable value. A supplier may exclude a third-party payment only when the pure-agent conditions are met. Among other requirements, the recipient must be liable for the third-party supply, authorize the payment, know that the third party provides the supply, have the amount separately indicated, and the supplier must recover no more than the amount paid while satisfying the other rule conditions. Check the conditions in CBIC’s valuation rules before excluding airport charges, hotel payments or other third-party amounts.
Invoice deadline and e-invoice check
General service-invoice deadline
A taxable-service invoice is generally due within 30 days from the date of supply of service. Specified financial suppliers have a 45-day period, and the rule contains an exception for specified supplies between distinct persons. Confirm the supplier type, supply date and any current amendment before relying on an exception; do not use 45 days as a general travel-industry deadline.
When e-invoicing may apply
GSTN’s e-invoicing overview describes a notified aggregate annual-turnover threshold of ₹5 crore and above, effective 1 August 2023. The threshold is not a standalone answer: check the supplier’s turnover history, the document type, listed exclusions and the operative notification at the time of issue. The overview is available from GSTN. If e-invoicing applies, follow the prescribed invoice-registration and reference-number process; an ordinary PDF should not be treated as a substitute for the required electronic document.
What a business customer should verify before claiming input tax credit
Give the supplier the correct GSTIN and ask for an invoice that identifies your business as the recipient. Before recording the amount, reconcile the supplier name, GSTIN, invoice number, date, service description, taxable value, tax amount and place-of-supply details with the booking and payment record.
A compliant supplier invoice is documentary support, not an automatic entitlement to input tax credit. Eligibility also depends on the recipient’s use of the service, receipt of the supply, tax-payment and return conditions, timing and other statutory requirements. The applicable framework is described in CBIC’s Input Tax Credit material. If the carrier, hotel and agent supplied separate services, preserve each relevant invoice instead of attempting to claim credit from a document that covers only an arranging fee.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common errors and how to correct them
The agent invoices the full fare without identifying its role
Why it fails: The document may imply that the agent supplied passenger transport when the airline supplied it, and it may obscure the agent’s separate valuation.
Correction: Obtain the carrier’s transport invoice or qualifying ticket and a separate agent invoice where the agent supplied a booking service. If the agent resold a package in its own name, review the contract before deciding the correction.
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The ticket has no GSTIN, tax breakup or place-of-supply information
Why it fails: A ticket qualifies as an invoice only when it carries the applicable Rule 46 particulars.
Correction: Ask the carrier for a compliant tax invoice or corrected ticket. Keep the original ticket to connect the correction with the journey.
A domestic or international percentage is shown as the GST rate
Why it fails: The 5% and 10% figures are deemed values for an air travel agent’s service, calculated on basic fare, not universal tax rates on ticket prices.
Correction: Show the agent-service valuation separately and apply the tax treatment applicable to that service. Keep the airline’s fare and taxes in the carrier’s document.
Hotel and passenger-transport place of supply are treated alike
Why it fails: Accommodation uses the property’s location, while passenger transport uses the embarkation point for the continuous journey.
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A third-party charge is called a pure-agent reimbursement without evidence
Why it fails: Pure-agent treatment has multiple conditions; a descriptive label alone is not enough.
Correction: Gather the authorization, third-party invoice, separate disclosure and proof of recovery. If the conditions are not met, include the amount in taxable value as required.
The invoice is issued late or the wrong annual series is used
Why it fails: Service invoices have a statutory time limit and serial numbers must be consecutive and unique for the financial year.
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Correction: Document the actual supply date, issue the invoice within the applicable period, preserve an audit trail for voided numbers and obtain professional advice if the deadline has already passed.
Worked booking examples
Domestic flight bought through an agent
A traveller pays an airline fare through an agent. The airline supplies the journey; the agent separately supplies booking services. The traveller should retain the airline’s ticket or tax invoice for passenger transport and the agent’s invoice for its service if separately charged. If the agent uses the special valuation rule, its domestic deemed value is 5% of the airline’s basic fare, not 5% of every amount shown on the itinerary.
Hotel booked through an online intermediary
The hotel supplies accommodation at its property. The hotel invoice should identify the property and the accommodation transaction. An intermediary may also issue an invoice for its own booking fee. The two documents should not be merged unless the intermediary’s contract makes it the supplier of the accommodation package.
Company books a flight and requests GST details
The company supplies its exact legal name, address and GSTIN before ticketing. It checks that the carrier or agent document identifies the correct supplier, service, taxable value, tax amount and place-of-supply details. The company then evaluates input-tax-credit eligibility under its own facts rather than treating the presence of a GSTIN as conclusive.
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Final pre-issue checklist
- Supplier for every component is identified from the contract and booking records.
- Tax invoice, bill of supply or other document type matches the supply’s taxability and supplier status.
- Rule 46 fields are present, including GSTIN, financial-year serial number, date, description, SAC, values, tax, place of supply, reverse-charge status and authentication where applicable.
- Registered-recipient details are exact; unregistered-recipient delivery details are included when the ₹50,000 condition applies.
- Air-agent valuation, if used, is based on basic fare and is not presented as a general GST rate.
- Hotel and passenger-transport place-of-supply rules have been applied to the correct services.
- Any pure-agent exclusion is supported by all required conditions and separate disclosure.
- The invoice is issued within the applicable 30-day service period or a verified exception.
- E-invoice applicability has been checked against current turnover, document, exclusion and notification rules.
- The customer has the supplier invoice needed for its records and any separate carrier, hotel or agent documents relevant to the transaction.
GST treatment can change with the supplier’s registration, contract, recipient status, service composition, supply date and later notifications. Where those facts are uncertain, have a qualified GST professional review the transaction before issuing or relying on the invoice.
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