As of September 22, 2025, GST rates for flight tickets in India are 5% for economy class (without Input Tax Credit - ITC) and 18% for premium classes (business, first, premium economy). Movie tickets are taxed at 5% for prices up to ₹100 and 18% for those over ₹100. Train tickets generally attract 5% GST for AC classes.
For economy class tickets, the GST rate is 5%, while for business class tickets, it is 12%. These rates apply to both domestic and international flights.
GST on Air Travel in India: Economy 5%, Premium 18% Effective September 22, 2025. From September 22, 2025, economy air tickets attract 5% GST and premium cabins 18%; tickets paid before this date keep the earlier 12% for premium.
2022, Works contract services provided to Central and State Government, or Local Authorities, which were earlier eligible for concessional rate of 12% GST,would attract GST at the rate of 18% in view of amendment carried out in notification No. 11/2017- Central Tax (Rate) vide notification No.
Railway services fall under the 5% GST slab, which means that a 5% tax is applicable on the ticket fare. This rate is the same for both online and offline bookings. However, the actual GST amount may vary depending on the class of travel and any applicable exemptions.
How to calculate GST percentage? There are different slabs for GST i.e. 5%, 12%, 18% and 28%. For instance, if a goods or services is sold at Rs. 1,000 and the GST rate applicable is 12%, then the net price calculated will be = 1,000+ (1,000X(12/100)) = 1,000+120 = Rs. 1,120.
Railway tickets in India generally fall under the 5% GST rate, which applies whether you book online or at the station. However, the exact GST amount can change based on the class of travel and certain exemptions. Understanding these details helps passengers know how much tax is added to their fare.
GST consolidates from four to two rates: standard 18% and 5% reduced; new 40% levy. India's Goods and Services Tax Council has implemented the simplification of GST rates from 22 September 2025.
GST Amount = (Selling Price x GST Rate) / 100. Here, the Selling Price is determined by adding the Cost Price and Profit Amount. The calculator factors in the Selling Price, representing the total value of goods or services subject to GST, and the GST rate, which fluctuates based on the nature of the goods or services.
GST applies to domestic air travel, other than where: a domestic flight forms part of a ticket for international travel or is cross-referenced to an international ticket and is purchased at any time up to and including the date of international travel, or.
The GST rate on flight tickets depends on the travel class: 5% for economy class and 18% for business or premium class, applicable to both domestic and international travel.
For now, the tours and travels GST rate stays the same: 5% for domestic tour companies (without ITC) and 18% for those who choose to claim an ITC.
Transition Rule for Air Ticket Bookings
If you booked and paid for a premium-class ticket before September 22, 2025, the old 12% GST rate applies, even if you travel after this date. However, any new bookings or re-ticketing made on or after September 22, 2025, will be charged the new 18% GST rate.
That means VAT technically applies, but at a rate of 0%, so there's nothing to reclaim. This applies to most standard and first-class domestic train fares. However, if you pay for extras like onboard catering or sleeper cabins, these may be charged at the standard 20% VAT rate.
Can I claim GST on flight tickets for personal travel? No, GST cannot be claimed for booking tickets for personal travel. Input Tax Credit (ITC) is given only for flight tickets booked under the company GSTIN with correct invoicing for business purposes.
List of Items Taxed at 18% GST Rate.
Assuming $50.00 as the expense, multiply by 0.05 and divide by 1.05 to determine the GST, which is $2.38. (GST = $50/105 X . 05.) When invoicing for a service that is GST applicable, Accounting will include the GST in the total amount to be billed.
In this case, the sum of CGST and SGST/UTGST is equal to the total GST amount. Here's an example: If a product is sold at Rs. 1,000 and the GST rate applicable is 18%, then the net price calculated will be = 1,000+ (1,000X(18/100)) = 1,000+180 = Rs. 1,180.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
Goods and services tax (GST) is a tax of 10% on most goods, services and other items sold or consumed in Australia. If your business is registered for GST, you have to collect this extra money (one-eleventh of the sale price) from your customers.
Tickets up to Rs. 100 attract 5% GST, while those above Rs. 100 attract 18%. Convenience fees charged by ticketing platforms are subject to GST as a separate component.