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Board clarifies the issue of Inclusion of YQ and YR charges in the Taxable Value of Services Provided by Aircraft Operator

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Full Text of the Document

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....rified the issue of Inclusion of YQ and YR charges in taxable value of services provided by aircraft operator to passenger embarking in India for international journey. In its letter F. No. 341/52/2006-TRU, dated 18.09.2007, issued to the Chairman, Board of Airline Representative in India, the Board has clarified that YQ and YR charges collected by the Airlines from the passengers are includible....