Service tax on air passenger transport: levy applies where passenger embarks in India, taxed on total ticket value. Service tax is chargeable on any service provided to a passenger by an aircraft operator in relation to scheduled or non scheduled air transport where the passenger embarks in India for a domestic or international journey. The supplier liable for payment is the aircraft operator. Key definitions determining scope include Aircraft Operator, Passenger (boarding in India for domestic or international journey), International Journey (from a customs airport to a place outside India) and Customs Airport. Circulars treat an international itinerary originating in India as a single composite service for valuation, attracting tax on the total ticket consideration.
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Service tax on air passenger transport: levy applies where passenger embarks in India, taxed on total ticket value.
Service tax is chargeable on any service provided to a passenger by an aircraft operator in relation to scheduled or non scheduled air transport where the passenger embarks in India for a domestic or international journey. The supplier liable for payment is the aircraft operator. Key definitions determining scope include Aircraft Operator, Passenger (boarding in India for domestic or international journey), International Journey (from a customs airport to a place outside India) and Customs Airport. Circulars treat an international itinerary originating in India as a single composite service for valuation, attracting tax on the total ticket consideration.
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