CorporateGST guide
GST on Flight Tickets
How GST applies to air tickets and how your company can claim input tax credit on business travel.
Book with GST invoice- Economy: 5%
- Premium/business: 18%
- ITC available for business travel
- Invoice must carry company GSTIN
GST on domestic air travel
| Class | GST rate |
|---|---|
| Economy class | 5% |
| Premium economy / business / first | 18% |
Claiming input tax credit
To claim ITC, the ticket must be booked with your company GSTIN so the airline issues the invoice in the company name. The travel must be for business purposes.
Rates are indicative as per the GST rate structure revised in September 2025. Confirm with your tax advisor before claiming input tax credit.
Frequently asked questions
Can a company claim GST paid on employee flights?
Yes, where the travel is for business and the invoice carries the company GSTIN.
Where do I get the GST invoice?
Airlines issue it against the GSTIN entered at booking; GoIndiaGo shows it with the booking.