What is the GST rate on flight tickets in India?

Economy class has 5% GST and business class has 12% GST. The GST is applied only on the base fare, not on airport charges, security fees, or other government levies. GST-registered businesses can claim input tax credit on these amounts.

Can I claim ITC on flight tickets for business travel?

Yes, GST-registered businesses can claim input tax credit on flight tickets booked for business purposes. Get a GST invoice with your GSTIN from the airline or booking platform, and file it in your GSTR-2B return.

Tax Guide

GST on Flight Tickets — Rates, Input Credit & Business Travel Guide

Updated June 25, 2026 | 5 min read

Understanding GST on flight tickets helps businesses save money through input tax credit. Here's the complete breakdown.

GST Rates on Air Tickets

Class	GST Rate	Applied On
Economy Class	5%	Base fare only
Business Class	12%	Base fare only

Can You Claim Input Tax Credit?

✅ Yes, Businesses Can Claim ITC

If you're a GST-registered business and the flight is for business purposes, you can claim input tax credit on the GST component of the ticket.

How to Claim

Get a GST invoice from the airline or booking platform
Ensure your GSTIN is mentioned on the invoice
File the invoice in your GSTR-2B
Claim ITC in your monthly/quarterly GST return

Getting GST Invoice

Airlines (IndiGo, Air India): Add GSTIN during booking → auto-generate invoice
OTAs (MakeMyTrip, Cleartrip): Request GST invoice from customer support after booking
TheBookFlight: Add GSTIN at checkout — invoice generated automatically

What's NOT Subject to GST

Airport charges (included in ticket but exempt)
Aviation Security Fee
User Development Fee
Passenger Service Fee

Book with GST Invoice on TheBookFlight

Search Flights — Add your GSTIN at checkout for automatic GST invoicing.