S.Tax Rules,1994
Rule4A - Issue of Invoice by SP & ISD
New Proviso inserted -
in case, ISD is AIRCRAFT OPERATOR providing service of air transport of passanger,an INVOICE etc. shall include TICKET IN ANY FORM, whether or not containing Regn No. of SP, classification of service recd & address of SP, but containing other info in such doc as reqd in this Rule.
e.g. in case of Kingfisher Airlines, Ticket will be deemed as INVOICE for the purpose of S.Tax.
Rule4A - Issue of Invoice by SP & ISD
New Proviso inserted -
in case, ISD is AIRCRAFT OPERATOR providing service of air transport of passanger,an INVOICE etc. shall include TICKET IN ANY FORM, whether or not containing Regn No. of SP, classification of service recd & address of SP, but containing other info in such doc as reqd in this Rule.
e.g. in case of Kingfisher Airlines, Ticket will be deemed as INVOICE for the purpose of S.Tax.
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