If your company pays for business flights, the airline’s GST invoice is what lets you claim the GST on the ticket as input tax credit (ITC). The e-ticket or booking confirmation is not a tax invoice. This guide shows how to get the GST invoice from IndiGo, Air India and Akasa Air, and how to make sure it shows your GSTIN.
Before you book: enter your GSTIN
The airline issues the invoice in the name and GSTIN given at the time of booking. On the airline’s website or app, look for the option to add GST details (often a checkbox such as “I have a GST number” or “Use GSTIN for this booking”) and enter:
- your 15-digit GSTIN,
- the registered business name exactly as on the GST certificate, and
- a business email address, where the invoice is usually emailed.
Most airlines do not let you add or change the GSTIN after the booking is made, so get this right first. If you book through a travel agent or an online travel portal, give the GST details there; the portal passes them to the airline. You can check a GSTIN’s format with our GSTIN number check before entering it.
IndiGo GST invoice download
- Open IndiGo’s website and go to the GST invoice section. It is usually linked from the footer or from the Manage Booking area.
- Enter the PNR (booking reference) and the email address or last name used for the booking.
- Download the invoice as a PDF. A round trip or multi-city booking can produce more than one invoice, so download each one.
IndiGo also emails the GST invoice to the GST email address given at booking, typically after the flight.
Air India (and former Vistara) GST invoice download
Vistara merged into Air India in November 2024, so Vistara bookings are now handled by Air India.
- On Air India’s website, open Manage Booking and look for the GST invoice option, or use the dedicated GST invoice page linked from the help section.
- Enter the PNR or ticket number and the passenger’s last name.
- Download the invoice. If it shows the wrong GSTIN or no GSTIN, contact Air India customer support with the booking details; changes are not always possible after travel.
Akasa Air GST invoice download
- On Akasa Air’s website or app, open Manage Booking and choose the invoice or GST invoice option.
- Enter the PNR and the email or last name used for the booking.
- Download the GST invoice PDF.
What the GST invoice should show
Check that the invoice has:
- the airline’s GSTIN and the invoice number and date,
- your business name and your GSTIN,
- the SAC for passenger air transport (9964),
- the taxable value and the GST charged, split as CGST and SGST or shown as IGST.
GST rate on air tickets
| Class of travel | GST rate |
|---|---|
| Economy class | 5% |
| Premium economy, business and first class | 18% |
| Convenience fee charged by a booking portal | 18% (on the portal’s own invoice) |
The airline’s invoice covers the fare and its charges. A travel portal’s convenience or service fee is billed separately by the portal, with its own GST invoice. See our GST rate on air tickets page for details.
Can a business claim ITC on air tickets?
Yes, for business travel. GST on air tickets for employees travelling on business is eligible input tax credit, provided:
- the invoice shows your GSTIN,
- it appears in your GSTR-2B, and
- the travel is for business.
ITC is blocked for travel benefits given to employees on vacation, such as leave or home travel concession (Section 17(5) of the CGST Act). ITC is also not available on tickets booked in an individual’s name without the business GSTIN.
Common problems
- GSTIN missing on the invoice: the GSTIN was not entered at booking. Ask the airline whether it can reissue; if not, the ITC cannot be claimed.
- Invoice not in GSTR-2B: the airline reports the invoice in its GSTR-1. If it is missing after the 14th of the next month, check that the GSTIN on the invoice is correct, then follow up with the airline.
- Different state on the invoice: airlines usually charge GST based on the registration of the departure state. If that differs from your state, the invoice shows IGST, which you can still claim.