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Should your baggage exceed the limitations of the Free Baggage allowance, an excess baggage charge needs to be paid.
For Domestic sectors within India, the excess baggage rate is INR 250 per kg.
Effective 1 Jul, 2012, Service Tax will be applicable on the value reflected on all Excess Baggage tickets (EBTs), issued in India, except from the exempted airports.
As in the case of passenger tickets, the rate of Service Tax will be 4.944% of the excess baggage amount reflected on the EBT.
Service Tax is not applicable in the state of Jammu & Kashmir (place of provision is outside taxable territory) i.e airports Jammu, Srinagar and Leh
- Passengers originating or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Baghdogra in West Bengal. The exemption therefore applies to/from the following airports: Dibrugarh, Guwahati, Jorhat, Lilabari, Silchar, Tezpur, Imphal, Shillong, Aizawl, Dimapur, Agartala, Bagdogra