GST on air ticket booking: calculator for travel agents
Work out GST on your air ticket service fee and compare it with the optional Rule 32(3) deemed value of 5% or 10% of the basic fare. See the break-even fee and the lines for the traveller's invoice.
The ticket
The part of the fare airlines pay agent commission on (usually excludes taxes and airport fees).
Everything else on the ticket, including the airline's own GST.
What you earn
Include any markup you add to the fare: only the actual fare can be shown as paid on the traveller's behalf.
The traveller's invoice
From the customer's GSTIN, else their address. With neither, choose same as yours.
Rule 32(3) lets an air travel agent choose the deemed value instead of the actual fee and commission.
Enter the basic fare and your service fee to compare GST on your fee with GST on the deemed value.
How it works
- Choose domestic or international, and enter the basic fare and the taxes on the ticket.
- Add your service fee and any commission the airline pays you.
- Compare GST on your fee with GST on the deemed value, and check the break-even fee.
- Copy the invoice lines, or save the comparison as a PDF.
GST on air tickets: your fee or the Rule 32(3) deemed value
The fare you collect for the airline, with the airline's own GST already inside it, goes on the traveller's invoice as paid on their behalf. Paid on their authorisation and recovered at actual cost as their pure agent, it is not part of your taxable value. You charge 18% on your own service fee, and 18% on any commission the airline pays you, billed to the airline.
Rule 32(3) of the CGST Rules gives an air travel agent another option: value the booking service at 5% of the basic fare for domestic tickets or 10% for international ones, and charge 18% on that. The deemed value then covers both your fee and your commission. Can you charge GST on flight tickets?
Raise the invoice itself in the GST invoice generator. The SAC code finder gives the code for every other line you bill, and packages, hotels and cabs are covered by the tour package GST calculator.
Questions operators ask
How much GST does a travel agent charge on an air ticket?
18% on your own service fee, on the traveller's invoice, and 18% on any commission the airline pays you, on your invoice to the airline. The ticket fare is shown separately as paid on the traveller's behalf: when you pay it on their authorisation and recover it at actual cost as their pure agent, it is not part of your taxable value.
What is the deemed-value option under Rule 32(3)?
An air travel agent can choose to value its booking service at 5% of the basic fare for domestic bookings and 10% for international bookings, and charge 18% on that. That works out to 0.9% and 1.8% of the basic fare. It is an option, not a requirement, and the deemed value covers both your fee and any airline commission.
What counts as basic fare?
The part of the fare airlines pay agent commission on (usually excludes taxes and airport fees).
Which method gives less GST?
Compare your fee plus any airline commission with 5% of the basic fare (10% for international). Below that figure, 18% on your fee gives less GST; above it, the deemed value does. Airline incentives may be treated separately; check with your CA.
Does the GST on airline commission go on the traveller's invoice?
No. Commission paid by the airline is your service to the airline, so its GST goes on your invoice to the airline. The traveller's invoice carries the ticket fare, your service fee and the GST on that fee.
Is the GST different on international flight tickets?
Your service fee carries 18% on domestic and international bookings alike. Only the deemed-value option changes: 10% of the basic fare instead of 5%, which works out to 1.8% of the basic fare.
General guidance based on GST rates notified from 22 Sep 2025 and income-tax rules for FY 2026-27, last reviewed 17 Oct 2026. Not tax advice; confirm with your CA.
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