<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:black">One has to understand that an airline or a hotel booking or cruise ticket or a travel insurance (issued by insurance companies) is a contact between airline/hotel/cruise/insurance Company and the passenger. The travel agent is only a facilitator who receives commission from the companies. </span></span></p>
	</li>
</ul>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Hence this GST on airline (K3) / Hotel GST / GST on insurance policy (charged by insurance companies) only be consumed by passenger and the agent cannot use them as their input tax credit.</span></p>
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</ul>

<p style="text-align:justify"><span style="font-size:14px">???????</span></p>

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	<li>
	<p><span style="font-size:14px"><span style="color:black">If Agent charge any service fee from sub agent than sub agent can claim input tax credit for the same only if that service charge is also added in the service fee of invoice issued by sub agent to customer. </span></span></p>
	</li>
</ul>