Passengers embarking on journeys to
any place outside India from a Customs airport/seaport will
have to pay a Foreign
Travel Tax (FTT) of Rs. 500 and Rs. 250 on
journeys to Afghanisthan, Bangladesh, Bhutan, Burma, Nepal,
Pakistan, Srilanka and the Maldives. No tax is payable on
journeys performed by ship from Rameswaram to Talaimanar and
in case of transit passengers,provided they donot leave the
Customs barrier. Transit passengers traveling by air who have
to leave the airport on account of mechanical trouble provided
they continue their journey by the same aircraft and the same
flight number by which they arrive are also exempt from FTT.
Transit Sea passengers leaving the ship for sight seeing,
shopping etc, during the ship's call at any of the Indian
ports will not be required to pay FTT.
Air Travel Tax
An Inland Air Travel Tax is leviable at 10 per cent of the
basic fare on all passengers embarking on an inland air journey.
However, those passengers paying their airfare in foreign
exchange will be exempted from payment of this tax. In additon
infants, cancer patients, blind persons and invalids (those
on stretchers) are also exempted this tax after fulfilling
certain conditions stipulated in the relevant notifications.