Rule 44 — Cruise ship operators (s. 61(2))

Rule 44 lists four conditions a non-resident engaged in operating cruise ships must satisfy for section 61(2) [Table: Sl. No. 2]: ship size and leisure use, calls at Indian ports, primary use for passengers, and compliance with ministry guidelines.

The conditions. The non-resident assessee must:

(a) operate a passenger ship with a carrying capacity of more than two hundred passengers, or a length of seventy-five meters or more, for leisure and recreational purposes, with appropriate dining and cabin facilities;
(b) operate it on a scheduled voyage or shore excursion touching at least two sea ports of India, or the same sea port of India twice;
(c) operate it primarily for carrying passengers and not cargo; and
(d) operate it according to the procedure and guidelines, if any, issued by the Ministry of Tourism or the Ministry of Ports, Shipping and Waterways.

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