IndiGo, as an air transportation service provider, is charging GST on the passenger bookings done through various channels as per the GST Act notified by the Government of India effective July 1, 2017.
IndiGo has designed its systems in such a way that the GST invoices are issued to the person or entity whose GST Number is provided at the time of booking of the ticket. It is the responsibility of the person booking tickets to provide a correct and relevant GST number for the issuance of tax invoice.
As on date, there is no mechanism available to co-relate and/or validate the GST number being provided at the time of booking.
Thus, if the travel agent opts to provide his own GST number at the time of booking, for customer support and coordination purposes, tax invoice will automatically get issued in favour of the GST number of the travel agent. IndiGo shall not be responsible for non-issuance of the tax invoice or loss of GST credit, if any, to the end customers. All such responsibilities shall rest with the travel agent with regards to its customers (end user).
It is important to note that IndiGo cannot be held responsible for any practice or position adopted by the travel agents pertaining to tax implications, valuation, non-compliance or any other related aspects.
The above is applicable for tickets issued with effect from 1ST July 2017.
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