Booking of tickets for travel by air by an air travel agent


 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.


Insurer carrying life insurance business


 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.


Sale or purchase of Foreign Exchange, including money changing

   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)


 Taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery

   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.