Monday, April 25, 2011

Taxable Services - TRANSPORT OF PASSENGERS BY AIR

18.TRANSPORT OF PASSENGERS BY AIR

*Service Provided by Aircraft Operator in transporting passengers EMBARKING IN INDIA FOR DOMESTIC JOURNEY OR INTERNATIONAL JOURNEY

*EXCEPTION to PASSANGERS FROM/TO NORTH EAST (ARUNACHAL PRADESH, ASSAM, MANIPUR, MEGHALAYA, MIZORAM, NAGALAND, SIKKIM, TRIPURA) & BAGHDORA in West Bengal

*Domestic - Least of (i)10% of Gross value of Ticket (ii)Rs.100 per journey per ticket

*International -
(a)Economic class or where only one class, then Least of (i)10% of Gross value of Ticket (ii)Rs.500 per journey per ticket
(b)Other i.e. BUSINESS CLASS - 10% OF GROSS VALUE OF TICKET(CCR will b available in this case)

*No CCR in case of Rs.100 or Rs.500 scheme

*EC & SHEC leviable on above amount

No comments:

Post a Comment