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.
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.
Provisions expressly mentioned in the judgment/order text.
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.
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