Exhibit 8.1

Significant Subsidiaries⁽¹⁾

Name of entity	Place of Incorporation	Ownership interest
1. MakeMyTrip (India) Private Limited	India		100	%
2. Ibibo Group Holdings (Singapore) Pte. Ltd.	Singapore		100	%
3. Ibibo Group Private Limited	India		100	%

Note:

(1) As of March 31, 2020.