Leave Travel Concession cash package links reimbursement to GST purchases, digital payments, and higher spending thresholds. Special cash package in lieu of one Leave Travel Concession is made available to Central Government employees during the Block 2018-21 as a reimbursement measure linked to leave encashment and deemed LTC fare. Eligibility depends on opting for both components and spending beyond the applicable entitlement, including three times the deemed fare value, on GST-rated purchases or services from GST-registered vendors through digital mode, supported by invoices. Leave encashment is subject to TDS, while deemed LTC fare reimbursement is exempt on existing LTC lines pending legislative amendment.