Transport of such person embarking from any port or other port in India, by a cruise ship.

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Full Text of the Document

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....ansport of such person embarking from any port or other port in India, by a cruise ship. Explanation.--For the purposes of this sub-clause, "cruise ship" means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage; Who is the receiver of service Any person Who....