Service Tax on First and Business Class Travel ex-India 	

Please be advised that the current service tax ex-India -YQ- has been
revised to show -JN- as tax code with immediate effect.

Details as follows:

1/ Country name : India - In

2/ Name of Tax/Charge/Fee : Service Tax on First and Business Class

3/ Ticket Code : JN

4/ Effective Date : For tickets issued immediately for travel immediately

5/ Purpose : requirements of the Indian Government - Ministry of Finance to
   impose a service tax on international travel for First and Business Class
   travel from India according to budget statement 2006-2007 - 28 February
   2006.

6/ Amounts : applicable for passengers departing from India for
   international journeys originating in India -irrespective of the place of
   issue/sale of the ticket-.

   This tax is not applicable for pure domestic journeys.
   However, if the domestic travel is part of the international journey,
   then this tax is applicable on the entire fare.

   Rate : 12.24 percent

7/ The service tax on premium class travel is to be calculated on the total
   value of First and Business class tickets collected at point of sale and
   show separately on the ticket.

8/ The selling/ticketing airline is responsible for the remittance

9/ This tax is not interlineable

10/ Exemptions:

    - Transit passengers -Passengers who are transiting India for journeys
      commencing out of India will not be liable for payment of tax- 
    - Transfer passengers
    - Airline crew on duty
    - Involuntary rerouting, e.g. due to technical problems or weather
      conditions
    - Wholly domestic travel is exempted

Thank you for your attention.