GST invoice format for a travel agent (ticketing and bookings)
A travel agent who books air, rail, bus and hotel reservations for clients earns a service fee or commission, taxed at 18% under SAC 998551 for transport reservations and 998552 for hotel reservations. The invoice must separate the agent's own fee from the ticket fare collected as a pure agent, show the PNR or booking reference, the passenger name and travel date, and state whether the airline has already charged its own GST on the fare, so the client does not pay tax twice.
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Service fee, domestic air ticket booking (Mumbai-Delhi, PNR XY12AB)
998551
4 TICKET
350.00
1,400.00
18%
Service fee, rail tatkal booking
998551
2 TICKET
150.00
300.00
18%
Service fee, hotel reservation (2 nights)
998552
1 BOOKING
500.00
500.00
18%
Visa documentation assistance fee
998551
1 APPLICATION
1,200.00
1,200.00
18%
Taxable value
₹3,400.00
GST (CGST + SGST, or IGST if inter-state)
₹612.00
Invoice total
₹4,012.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a travel agent invoice needs
PNR or booking reference
Every fare a travel agent collects must be traceable to a ticket issued by the airline, railway or hotel. Printing the PNR lets the client match the agent's bill against the e-ticket and claim credit on the airline invoice.
Passenger name and travel date
Corporate travel desks book for many staff. Name and sector-wise travel date on each line allow the HR or admin team to charge the cost to the right employee and project.
Fare collected as pure agent
Air fares, taxes and hotel tariffs paid on the client's behalf can be excluded from the agent's taxable value if Rule 33 conditions are met. Show them as a reimbursement block below the taxable service fee.
Service fee or markup, shown separately
The agent's own fee is the only part the agent pays GST on when it acts as a pure agent. A separate line keeps the 18% clearly applied to that fee and nothing else.
Supplier GSTIN for airline or hotel invoice
Airlines and hotels issue their own GST invoices in the client's name when the GSTIN is passed at booking. Noting the supplier and its invoice number helps the client find the credit in GSTR-2B.
Cancellation and refund reference
Refunds net of cancellation charges are frequent. Quoting the original invoice and cancellation reference supports a credit note and avoids paying tax on a fee that was reversed.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
Pure agent rule keeps fares outside the agent's value
Rule 33 of the CGST Rules lets an agent exclude amounts paid to a third party on behalf of the client when the agent acts as a pure agent under a contract, does not hold title to the service, uses it only on the client's behalf, recovers only the actual amount and shows it separately on the invoice. For a travel agent this covers air fares, railway fares and hotel tariffs passed on at cost. If the agent adds a hidden markup inside the fare, the pure agent protection is lost and the whole amount may be treated as the agent's consideration.
Optional valuation for air ticket agents
Rule 32(3) of the CGST Rules allows an air travel agent to treat 5% of the basic fare for domestic bookings and 10% of the basic fare for international bookings as the value of its service, and pay 18% on that deemed value. An agent who takes this route should apply it consistently and still print the basic fare on the invoice, because the client and officer need it to check the calculation. Agents who mostly earn a visible service fee usually find the normal valuation simpler.
Commission from airlines and portals is also taxable
Incentives, productivity linked bonuses and commission paid by airlines, consolidators or online travel portals are consideration for promotion or booking services, taxed at 18%. These are billed to the airline or consolidator, not to the passenger, and need their own invoice series or at least clear identification so that the two income streams are not mixed up in GSTR-1.
Business class tickets and the 18% fare rate
From 22 September 2025, air transport of passengers in other than economy class moved from 12% to 18% with credit, while economy remained at 5%. The airline charges this on its ticket. A travel agent quoting fares should not recompute tax on the fare, but its bill must reproduce the airline tax correctly when it passes on the fare, especially for premium economy and business travellers on corporate accounts.
Common billing mistakes
✕Charging 18% on the full ticket value including the air fare, which double-taxes a fare that already carries the airline's GST.
✕Mixing a markup into the fare and still calling it a pure agent reimbursement, which defeats Rule 33.
✕Not passing the client's GSTIN to the airline at booking, so the client cannot claim credit on the airline's GST.
✕Issuing a fresh invoice for a cancelled booking instead of a credit note against the original.
Travel Agent GST invoice: FAQ
What GST does a travel agent charge on its service fee?
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The travel agent's own service fee for reservation services is taxed at 18% with credit. This applies whether the booking is for a flight, a train, a bus or a hotel. The ticket fare collected on behalf of the airline or railway is outside the agent's value when it is recovered as a pure agent.
What is the SAC for travel agent services?
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Reservation services for transportation fall under SAC 998551 and reservation services for accommodation, cruises and package tours under 998552, as per the explanatory notes to the scheme of classification of services. A business that designs and sells complete tour packages is a tour operator under 998555 instead.
Can a travel agent claim input tax credit?
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Yes. A travel agent charging 18% on its fee can claim credit on office rent, software, phone and other business inputs. It cannot claim the airline's GST on client tickets, because that credit belongs to the client in whose name the airline invoice was issued.
Should a travel agent issue a tax invoice to individual travellers?
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Yes, a registered travel agent issues a tax invoice or bill for the service fee to every client, including individuals. For unregistered clients the invoice can be consolidated in GSTR-1 as B2C supply, but the document still has to show the fee, tax and pure agent amounts.