Australian GST (UO)

Goods and Services Tax (GST) is applicable to domestic travel within Australia, when purchased in Australia. It is based on the total value of the domestic ticket i.e. base fare plus ticket taxes.

What is the Tax Code for GST and how is it Calculated?

GST is shown on the ticket using the ticket tax code 'UO' and is calculated at 10% of the total base fare and taxes.

How is GST Calculated on a Domestic Ticket Reissue?

When a domestic ticket is reissued, GST is applied to the additional base fare and ticket taxes as well as the change fee which is receipted separately by EMD-S. The GST component of the change fee must be shown separately as a "UO" amount.

GST already collected cannot be used as credit towards any additional payment when the ticket is reissued and must be carried forward to the new ticket.

GST Exemption

GST does not apply to domestic travel within Australia when it is part of international air transport. The domestic flight sectors within Australia must be issued on the same ticket or a separate ticket and cross referenced to the international ticket by adding the international ticket number to the ticket endorsement box of the domestic ticket.

If the international air transport is on a ticketless airline, the name of the airline and the booking reference must be added to the ticket endorsement of the domestic ticket.

For example: Jetstar - NF23BC

Note: GST does apply to the domestic ticket if the international journey is a cruise.

Reissue from Domestic to International Travel

When a domestic ticket is reissued to an international ticket, the GST (UO) must be carried over to the international ticket.

If a change fee applies, an EMD-S is issued and the GST must be collected and shown separately as a "UO" amount..

Ticket Refunds

If a domestic fare is non-refundable or has a cancellation fee, the GST component of the non-refundable amount is also non-refundable. The refundable UO amount must be adjusted by deducting the GST component of the applicable cancellation fee.

If taxes only are being refunded, only the GST component that applies to those taxes is refundable.

Indian GST (K3)

Goods and Services tax (GST) is applicable to all bookings departing from India and shown separately on the ticket using the ticket tax code 'K3'.

GST applies to airline product and services, including:

• Fares
• Ancillary products (e.g., additional baggage, seating)
• Change fees
• Cancellation fees

What is the GST charged on each ticket?

GST is based on the class of travel and applies to tickets, ancillaries, reissues, refunds, and changes.

• 5% for Economy class travel
• 12% in Premium, Business or First Class travel

When making a change or refunding a ticket, it is important to remember to apply the GST to any additional fare, change fee or cancellation fee that applies. Failure to do so will result in an ADM.

Ticket Refunds

If the ticketed fare is non-refundable or has a cancellation fee, the GST component of the non-refundable amount is also non-refundable. The refundable K3 amount must be adjusted by deducting the GST component of the applicable cancellation fee.