In short
| Item | What applies | Since | Good to know |
|---|---|---|---|
| Economy flight | 5% | 1 Jul 2017 | Cancellation charges take the same rate. |
| Business or premium flight | 18% | 22 Sep 2025 | It was 12% before. |
| North-East or Bagdogra flight | Exempt in economy | 18 Jul 2022 | Every class was exempt before that. |
| AC or first-class train | 5% | 1 Jul 2017 | Sleeper and second class: no GST. |
| Platform ticket, retiring room, cloak room | Exempt | 15 Jul 2024 | Indian Railways services to individuals. |
| Metro, public ferry, inland waterways | Exempt | 1 Jul 2017 | Coastal or sea trips mainly for tourism: 18% (our reading). |
| Ropeway or cable car | 5% | 18 Jul 2022 | It was 18% before. |
| Helicopter seat (shared) | 5%; exempt to or from the North-East, Sikkim, Bagdogra from 1 Nov 2026 | 10 Oct 2024 | Hiring the whole helicopter is 18%. |
| Booking tickets for a customer | 18% on your fee only | 1 Jul 2017 | The ticket price passes through. |
Current, upcoming and expired rules
Current is what applies today. Upcoming is notified and starts later. Expired shows what applied before, from which date to which date, for when an old invoice or a notice asks.
Rules as on 31 Oct 2026 (India time). A rule moves between the tabs on its own when its start or end date passes.
| Rule | Rate | Dates | Law and source |
|---|---|---|---|
| Flight tickets, business and other classesAir travel in any class other than economy is taxed at 18% with full credit. Economy stays at 5%. | 18%Code 996425 | Since 22 Sep 2025 | 15/2025-CT(Rate), amending S.No. 8(v) Checked against the textNotification 15/2025-CT(Rate) |
| Helicopter seats shared with other passengersSeat-share helicopter travel is taxed at 5%. From 1 Nov 2026, trips to or from the North-East, Sikkim and Bagdogra are exempt instead. | 5% | Since 10 Oct 2024 | 07/2024-CT(Rate), inserting S.No. 8(ivb) in 11/2017 Checked against the textCircular 234/28/2024-GST |
| Platform tickets, retiring and waiting rooms, cloak rooms, battery carsThese Indian Railways services to individuals are exempt. | Exempt | Since 15 Jul 2024 | 04/2024-CT(Rate), inserting S.No. 9E in 12/2017 Checked against the textNotification 04/2024-CT(Rate) |
| Air-ticket cancellation chargesCancellation charges and forfeited fares on air tickets take the ticket's own rate: 5% for economy, 18% for other classes (12% before 22 Sep 2025). | Same as the ticket | Since 3 Aug 2022 | Circular 178/10/2022-GST, para 11 Checked against the textCircular 178/10/2022-GST |
| Train-ticket cancellation chargesCancellation charges take the rate of the ticket's class: 5% for AC and first class, nothing for sleeper and second class. | Same as the ticket | Since 3 Aug 2022 | Circular 178/10/2022-GST, para 11.3 Checked against the textCircular 178/10/2022-GST |
| Flights to or from the North-East and Bagdogra, economy onlyThe exemption now covers economy class only. Other classes on these routes pay the normal rate: 12%, then 18% from 22 Sep 2025. | Exempt (economy)Code 996425 | Since 18 Jul 2022 | 04/2022-CT(Rate), substituting S.No. 15(a) of 12/2017 Checked against the textNotification 04/2022-CT(Rate) |
| Ropeways and cable carsRopeway rides are taxed at 5%, with credit on services but not goods. | 5%Code 996414 | Since 18 Jul 2022 | 03/2022-CT(Rate), inserting S.No. 8(via) in 11/2017 Checked against the textNotification 03/2022-CT(Rate) |
| Pilgrimage charter flights arranged by the governmentCharter flights for religious pilgrimages arranged under a government bilateral arrangement, such as Haj, are taxed at 5%. | 5%Code 996426 | Since 1 Jan 2019 | 27/2018-CT(Rate), inserting S.No. 8(iva) in 11/2017 Checked against the textNotification 27/2018-CT(Rate) |
| Food on trains and at platformsFood and drinks served on trains or at platforms by Indian Railways, IRCTC or their licensees are taxed at 5% without credit.Credit (ITC): None. | 5%Code 996335 | 31 Mar 2018 – 31 Oct 2026 | Order 2/2018-Central Tax; 13/2018 and 20/2019-CT(Rate), S.No. 7 of 11/2017 Checked against the textNotification 20/2019-CT(Rate) |
| Flight tickets, economy classEconomy-class air travel is taxed at 5%. The September 2025 changes left it alone.Credit (ITC): The airline may take credit on services it buys, not on goods.For a cab operator: An airport pickup or drop is your own cab service at 5% or 18%. It is not part of the air ticket. | 5%Code 996425 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(iii) Checked against the textNotification 11/2017-CT(Rate) |
| UDAN regional-connectivity flightsTickets for flights to or from a Regional Connectivity Scheme airport are taxed at 5%. The fares were never exempt; only the government's support payment to the airline was. | 5%Code 996425 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(iv); 12/2017-CT(Rate) S.No. 16 Checked against the textNotification 11/2017-CT(Rate)Notification 12/2017-CT(Rate) |
| Helicopter charterHiring a whole helicopter is taxed at 18%. The 2024 clarification confirmed that charters stay at 18%. | 18%Code 996603 | Since 1 Jul 2017 | Circular 234/28/2024-GST, para 5 Checked against the textCircular 234/28/2024-GST |
| Air-ticket agents: GST on a fixed share of the fareAn air-ticket agent can pay 18% GST on 5% of the basic fare for domestic tickets, or 10% for international tickets, instead of on its actual commission. That works out to 0.9% or 1.8% of the basic fare.For a cab operator: When you book a ticket for a customer, you charge GST only on your own fee. The fare passes through. | 18% on 5% / 10% of fareCode 998551 | Since 1 Jul 2017 | CGST Rules, Rule 32(3) Matched across published copiesRule 32 text (TaxHeal) |
| Train tickets, AC and first classRail travel in first class or any air-conditioned coach is taxed at 5%. | 5%Code 996421 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(i) Checked against the textNotification 11/2017-CT(Rate) |
| Train tickets, sleeper and second classRail travel in any class other than first class or AC is exempt. | ExemptCode 996421 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(a) Checked against the textNotification 12/2017-CT(Rate) |
| Metro, monorail and tramTravel by metro, monorail or tramway is exempt. | ExemptCode 996411 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(b) Checked against the textNotification 12/2017-CT(Rate) |
| Ferries and inland waterwaysPassenger transport on inland waterways is exempt, and so is public transport by boat or ship between places in India, unless it is mainly for tourism. | ExemptCode 996415 / 996424 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(c), (d) Checked against the textNotification 12/2017-CT(Rate) |
| Coastal and sea trips mainly for tourismTrips by vessel between places in India that are mainly for tourism are outside the public-transport exemption and have no lower rate of their own, so 18% applies. The tourism condition is not attached to inland waterways.Our reading: No notification names cruises. We read the two entries together. On the text, a river or backwater trip carrying passengers on an inland waterway stays exempt even for tourists. A cruise sold as part of a tour package, or bundled with stay and meals, can be classified differently. | 18%Code 996424 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(d); 11/2017-CT(Rate) S.No. 8(vii) Checked against the textNotification 12/2017-CT(Rate)Notification 11/2017-CT(Rate) |
Checked against the government text Official copy not yet online; matched across published copies The law is unclear; this is our reading
On a timeline
Each line is one rule; each bar is one period. Grey has ended, green applies today, amber starts later.
Who can claim GST credit
Input tax credit (ITC) is GST you paid on a purchase that you subtract from the GST you collect. Whether you get it depends on who you are and what you bought.
| Who | Buys | Can claim? | Condition |
|---|---|---|---|
| Any employer | Holiday travel for staff (leave or home travel) | No | Travel benefits for employees on vacation are blocked, unless a law makes the employer provide them.CGST Act s.17(5)(b)(iii) |
| A business whose staff travel | Flight tickets for business trips | Yes | The ticket must carry the business's GSTIN and the trip must be for work, not a staff holiday.CGST Act s.16, s.17(5)(b)(iii) |
| A business whose staff travel | AC or first-class train tickets for business trips | Yes | The ticket must carry the business's GSTIN. Sleeper and second class carry no GST, so there is nothing to claim.CGST Act s.16 |
SAC and HSN codes
The code you print on the invoice: SAC for a service, HSN for goods. Since 1 April 2021 an invoice must show at least 4 digits if last year’s turnover was up to ₹5 crore, and 6 digits above that. Descriptions follow the government’s classification of services.
| Code | What it is for | Covers | GST today |
|---|---|---|---|
| 996411SAC | Local land transport | City buses, metro, autos, airport shuttles on a schedule | Exempt to 5%, by type |
| 996335SAC | Catering in trains and flights | Catering served on trains and flights | 5% when supplied by Indian Railways, IRCTC or their licensees |
| 998551SAC | Booking tickets and rental cars | Agent's service for air, rail, bus tickets and car rentals | 18% on the agent's fee |
| 996425SAC | Scheduled flights | Airline tickets | 5% economy, 18% other classes |
| 996426SAC | Charter flights | Non-scheduled air travel | By type; helicopter charter 18% |
| 996603SAC | Aircraft or helicopter hire with crew | Renting an aircraft with crew | 18% |
| 996421SAC | Long-distance rail | Train tickets between cities | 5% AC and first class, exempt others |
| 996415SAC | Ferries and inland water transport | River ferries, water taxis, inland cruises | Exempt on inland waterways |
| 996424SAC | Coastal and sea passenger transport | Coastal ferries, sea cruises | Exempt as public transport; 18% if mainly for tourism (our reading) |
| 996414SAC | Ropeways and other land transport | Cable cars, funiculars | 5% |
Tickets and your cab business
An airport or station transfer is your own cab service, billed at your 5% or 18% option. It is not part of the ticket. When you book a ticket for a customer, the ticket’s GST is already in the price the airline or railway charged. You add GST only on the fee you charge for booking it.
You book a ₹12,000 economy ticket in the customer’s name and GSTIN and charge a ₹300 booking fee. You recover the ticket at exactly what it cost.
| Ticket, recovered at cost (airline already charged its GST) | ₹12,000 |
| Your booking fee | ₹300 |
| GST at 18% on your fee | ₹54 |
| Customer pays you | ₹12,354 |
Air-ticket agents can instead pay GST on 5% of the basic fare for domestic tickets (10% for international), under Rule 32(3). Ask your CA which suits you.
When tickets are part of a package
If you sell a tour with travel, stay and sightseeing for one price, the whole package is usually taxed as a tour-operator service, not ticket by ticket. That is covered in Tours and events.
Common questions
Is there GST on train tickets?
Only on AC and first class, at 5%. Sleeper and second class have no GST.
Is GST charged on ticket cancellation charges?
Yes. CBIC clarified in August 2022 (Circular 178/10/2022) that cancellation charges take the same rate as the ticket: 5% for economy flights and AC trains, nothing for sleeper class.
Can my company claim the GST on flight tickets?
Yes, for business travel, when the ticket carries the company's GSTIN. GST on holiday travel given to staff is blocked.
What is the GST on a shared helicopter ride to a pilgrimage site?
5% for a seat-share ride since 10 October 2024, and exempt from 1 November 2026 if it starts or ends in the North-East, Sikkim or Bagdogra. Hiring the whole helicopter is 18%.
Words used on this page
- GST option (5% or 18%)
- For cab hire with driver and fuel you choose 5% with almost no input credit, or 18% with full input credit. Until 21 Sep 2025 the second option was 12%.
- ITC (input tax credit)
- GST you paid on business purchases that you subtract from the GST you collect.
- Same line of business
- Buying the same kind of service you sell, such as cab hire bought from another operator.
- RCM (reverse charge)
- The customer pays the GST to the government instead of the supplier.
- Body corporate
- A company or an LLP. Proprietors, HUFs and partnership firms are not body corporates.
- SAC / HSN
- The code printed on an invoice for a service (SAC) or for goods (HSN).
- Place of supply
- The state whose GST applies. It decides whether you charge IGST or CGST plus SGST.
- E-invoice / IRN
- Reporting an invoice to the government portal, which returns an Invoice Reference Number and a QR code.
- Pure agent
- Someone who pays an expense on the customer's behalf, with its authority, and recovers it at actual cost.
- TDS
- Tax your customer cuts from a payment to you and deposits against your PAN. You claim it in your income tax return.
- TCS
- Tax a seller collects from the buyer on top of the price, such as on overseas tour packages.