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.per coupon.
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 be5.6% of the excess baggage amount reflected on the EBT for economy
class passengers and 8.4% of the excess baggage amount reflected on the EBT for other than economy class passengers.
Airports exempted from Service Tax
Passengers originating or terminating in an airport located in the
state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Bagdogra in West Bengal. The exemption therefore applies to/from the following airports: Dibrugarh, Guwahati, Jorhat, Lilabari, Silchar, Tezpur, Imphal, Shillong,
Aizawl, Dimapur, Agartala, Bagdogra
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