Value of the supply of services in relation to booking of tickets for travel by air

 Rule 32(3) of CGST Rules

The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five percent. of the basic fare in the case of domestic bookings, and at the rate of ten percent. of the basic fare in the case of international bookings of passage for travel by air.