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发表于 2010-6-30 12:49:00
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AI代向经济舱旅客征收消费税
Service Tax in International Travel-Economy Class and
Domestic Travel- All Classes
根据印度政府以及印度财政部的No. 25/26&27 2010通知,将对国内航班的所有旅客以及国际航班的经济舱旅客征收消费税。
税种 Service Tax
代码 JN
生效日期 1 Jul 2010
适用性 印度始发的所有航段
旅行行程 国内 国际
旅行舱位 头等、公务以及经济舱 经济舱
比率 10 % of the gross value* of the ticket or INR 100 per journey, whichever is less, for passengers travelling in any class, within India. 10% of the gross value* of the ticket or INR 500 per journey, whichever is less, for passengers embarking in India for an international journey in economy class.
税率 Additional Education Cess (2%) and Higher Education Cess (1 %), i.e. total 3% will apply on the above tax.
viz. total 10.3% of gross value or INR 103 as applicable Additional Education Cess (2%) and Higher Education Cess (1 %), i.e. total 3% will apply on the above tax.
viz. total 10.3% of gross value or INR 515 as applicable
免税 ? Airline crew on duty
? UN Staff
? A person who has arrived at a customs airport from a place outside India and is in transit through India, provided that he does not pass through immigration and does not leave customs area and continues his journey to a place outside India;
? Passengers embarking on a journey originating or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Baghdogra in West Bengal. The exemption therefore applies to/from the following airports:
DIB, GAU, JRH, IXI, IXS, TEZ, IMF, SHL, AJL, DMU, IXA, IXB
其他 ? The tax is interlineable
? The tax has to be collected by ticketing carrier
IATA has been advised of this requirement of Government of India and is in the process of distributing it to all GDS’s for coding in their systems.
Service Tax on all tickets issued on applicable journeys, till such time it is automated in the system. |
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