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GST (Goods and Services Tax)

1. What is GST?
GST is a Goods and Services Tax, which is going to replace all indirect taxes levied on goods and
services by the Government, both Central and States. It will be one of the biggest taxation reforms to
take place in India.

2. How would it impact Travel?


The current service tax structure would change and it would have two tiers of taxation: one for Economy
class and one for all other classes including Premium Economy class. All travel originating from India,
regardless of the point of sale would attract GST

3. What is the percentage of tax?


There will be two types of tax percentage levied:
5% for air travel in economy class (domestic and international)
12% for air travel in premium class (domestic and international)

4. What tax codes would be used?


New Goods and Services tax will be applied on itineraries originating in India for sale worldwide. The
new 2-character tax code will be K3. This will replace current JN, F2 and G1 taxes are going to be
discontinued on 30thJune 2017. The K3 tax will follow the logic for the current JN Service Tax regime.

5. Would it require new commands to be used?


Yes! There would be 4-SSR codes available for transmission of details for corporate passengers:
GSTN Goods and Services Tax Number to collect name and registered number of the
business purchasing goods and services.
GSTA Goods and Services Tax Business Address to collect address of the business
purchasing goods and services
GSTP Goods and Services Tax Business Phone Number(s) to collect business telephone
number(s) of the business purchasing goods and services
GSTE Goods and Services Tax Business Email to collect e-mail address of the business
purchasing goods and services

6. Would there be a GST for ancillary services?


Yes! GST will be applicable on ancillary services. Percentage still to be advised by the authorities.

7. What are the taxation terminologies?


SGST State GST
CGST Central GST
IGST Integrated GST
UTGST Union Territory GST

8. How would the GST be applied on Fares?


Pricing engines would apply tax the same way JN used to get applied on fares.

9. Would GST be applicable onExchanges?


When a ticket is re-issued with an additional collection, it would attract a GST on the additional amount.

10. Would agent need to collect GST on tickets?


GST is added in the fare by the airline as a tax and the airline would pay it to the government on the
ticketed fare

11. How is the GST information sent to the airline for business travellers and in which format?
Business Address Input: (Associate the passenger as highlighted)
>SI.P1/GSTA*FIRST FLOOR RUKIYA BAGH/RAVIPURAM/COCHIN/KERALA/682016

Tax Number Input: (Associate the passenger as highlighted)


>SI.P1/GSTN*22AAAAA0000A1Z5/ ITQ

Business Phone Number Input: (Associate the passenger as highlighted)


>SI.P1/GSTP*919947044455/914844059110

Business Email Address Input: (Associate the passenger as highlighted)


>SI.P1/GSTE* GST.INFO//ITQGST.IN-1KUMAR

What is the maximum length for characters for each field?


Note - Where it says 3a, it means 3 alphabets, n means number, an means alphanumeric
GSTN For sending the GST registration number of the corporate

(Travelport Galileo Format - >SI.P1/GSTN*22AAAAA0000A1Z5/ITQ

Field Length
Components Number andType of Examples
Characters
(a) Element Identifier 3a SSR
(b) SSR Service Code 4a GSTN
(c) Airline Designator (3 character codes 2an or 3a AI or /AIC
are preceded with an oblique)
(d) Status Code 2a HK
(e) Number of services (without leading 1-2n 1
zeros)
(f) Country owning GST 1-3a /IND
(g) GST Number Max. 20an /22AAAAA0000A1Z5
(h) Name of Company whose GST Max. 35an /ITQ
number is provided
(i) If applicable, Name Element preceded Refer to Name
by a hyphen Element paragraph -
1KUMAR/SANTHOSHMR

GSTA For sending address


(Travelport Galileo Format - >SI.P1/GSTA*FIRST FLOOR RUKIYA
BAGH/RAVIPURAM/COCHIN/KERALA/682016)

Components Number andType of Examples


Characters
(a) Element Identifier 3a SSR
(b) SSR Service Code 4a GSTA
(c) Address Line 1 Max. 35 an /FIRST FLOOR RUKIYA
BAGH
(d) Address Line 2 Max. 25 an /RAVIPURAM
(e) City Max. 25 an /COCHIN
(f) State or Province or County Max. 25 an /KERALA
(g) Zip Code or Postal Code 17an /682016
(h) If applicable, Name Element preceded Refer to Name
by a hyphen Element paragraph -
1KUMAR/SANTHOSHMR

GSTP For sending phone contact


(Travelport Galileo Format - >SI.P1/GSTP*919947044455/914844059110)
Components Number andType of Examples
Characters
(a) Element Identifier 3a SSR
(b) SSR Service Code 4a GSTP
(c) First Business Telephone Max. 15n /919947044455
(d) Second Business Telephone Max. 15n /91 4844059110
(ie If applicable, Name Element Refer to Name Element -
preceded by a hyphen paragraph 1KUMAR/SANTHOS
HMR

GSTE For sending Email address


(Travelport Galileo Format - >SI.P1/GSTE*GST.INFO//ITQGST.IN)
Components Number andType of Examples
Characters
(a) Element Identifier 3a SSR
(b) SSR Service Code 4a GSTE
(c) Business Email Max. 35an /GST.INFO//ITQGST.
IN
(d) If applicable, Name Element Refer to Name Element
preceded by a hyphen paragraph -
1KUMAR/SANTHOS
HMR

12. How does the SSR look like in live scenario?

13. By when would these commands go live?


These commands would go live on 1stJuly 2017

14. What impact would it have on the MIR files?


There wouldnt be any impact. It is just replacement of existing tax with a new Tax code -K3 and hence,
all back office systems would read the MIR files as normal.