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India Goods and Service Tax (GST)

We would like to inform you that tickets issued for travel originating in India shall be subject to the applicable K3 tax as per India’s government regulations. 

Tax category:  India Goods and Service Tax (GST)
Tax code: K3

Point of Sale : All 

GST (K3) Rates

  • 5% on basic Fare plus YQ/YR taxes on all Economy Cabin
  • 12% on basic Fare plus YQ/YR taxes on all Premium Economy/Business/First Cabin 

Please note K3 tax is also applied to the following: 

  • Change Fee
  • Refund/Cancellation Penalty 
  • No Show 

Note : When K3 tax for above fees is not collected by GDS automated calculation, K3 tax should be manually calculated and required to be added in ARC/BSP(*) Exchange/Refund reports. 
(*) For the countries where the fee is collected on EMD, the applicable K3 tax is required to be collected on the EMD.

ADM may be raised if the applicable K3 tax is not collected as mentioned above.  

For more details, please contact your GDS helpdesk.