A.
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Booking of tickets for travel by air by an air travel agent
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1. Domestic bookings |
0.6% of basic fare | |
2. International bookings |
1.2% of basic fare | |
“basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airline. | ||
B.
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Insurer carrying life insurance business
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1. 1st year |
3% of Premium Charged | |
2. Subsequent Year | 105% of Premium Charged | |
Provided that such option shall not be available in cases where the entire premium paid by the policy holder is only towards risk cover in life insurance. | ||
C.
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Sale or purchase of Foreign Exchange, including money changing
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For Amount | Rate | |
1. upto 1,00,000 | 0.12% of gross amount of currency exchanged(min.Rs.30) | |
2. 1,00,000-10,00,000 | Rs.120 + 0.06% of gross amount exceeding 1 lakh | |
3. exceeding 10,00,000 | Rs.660 + 0.012% of gross amount exceeding 10 lakhs(max. Rs.6000) | |
D.
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Taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery
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1. prize payout > 80% | Rs. 7000 on every Rs. 10 Lakh (or part of Rs. 10 Lakh) of aggregate face value of lottery tickets printed by the organizing State for a draw. | |
2. prizepayout < 80% | Rs. 11000 on every Rs. 10 Lakh (or part of Rs. 10 Lakh) of aggregate face value of lottery tickets printed by the organizing State for a draw. | |