International journey definition determines applicability of foreign travel tax to passengers on cross border air or sea carriage. Definitions set the foreign travel tax's scope: international journey covers travel from the last customs port or airport to a place outside India and ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
International journey definition determines applicability of foreign travel tax to passengers on cross border air or sea carriage.
Definitions set the foreign travel tax's scope: international journey covers travel from the last customs port or airport to a place outside India and vice versa, including further travel outside India; fare means the total amount of all charges payable to the carrier for the international journey, including food or accommodation; carrier, aircraft and ship are defined by their carriage of passengers; customs port and customs airport are as appointed under the Customs Act; passenger excludes crew employed on board and persons carried due to rescue or unavoidable circumstances.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.