FAQ 9 — LTC Rules
Original Rule Text
9 | P a g e
<table><tr><td>10 | P a g e Railway Catering and Tourism Corporation (IRCTC) can be considered and only the fare component for a fixed destination by the shortest route shall be reimbursable provided ITDC/STDC/IRCTC separately indicate the fare component and certify that the journey was actually performed by the Government employee and his family members for which he/she is claiming the Leave Travel Concession. [O.M. No. 31011/6/2002-Estt. (A), dated 30.07.2002 and 26.3.2008] 37 Are incidental expenses and expenditure incurred on local journeys allowed under LTC ? No. Reimbursement under LTC scheme does not cover incidental expenses and expenditure incurred on local journeys. Reimbursement for expenses of journey is allowed only on the basis of a point to point journey on a through ticket over the shortest direct route. (Rule 13 of CCS(LTC) Rules, 1988) 38 Is the taxi/ auto fare from the residence of the Government service/ other eligible family member to the nearest airport/ railway station/bus depot during the outward/ inward journey, is reimbursable No. Local travel cost is not covered under LTC Rules (Rule 13 of CCS(LTC) Rules, 1988) 39 Is concessional circular trip tickets offered by the Railways allowed ? There is no objection to a Government employee or his family members availing themselves of concessional circular trip tickets offered by the Railways in conjunction with the leave travel concessions. In such cases also, the official will be entitled to reimbursement of the fare for the entitled/lower class actually travelled by the shortest route. [O.M. No.31011/2/77-Ests.(A), dated 03.02.1979] 40 How will the claim of a Government employee under LTC to visit any place in India be regulated, if he purchases a circular tour ticket ? If a Government employee performs the journey by purchasing a circular tour tickets from any Authorized Travel agents (ATAs), his claim will be regulated from HQ to destination (Home-town / declared place of visit) by shortest direct route by the entitled class of travel or actual, whichever is less. 41 Is reimbursement of charges for booking of rail tickets digitally allowed ? The reimbursement of charges for booking of rail tickets through Internet/e-ticketing, booked through the website of Indian Railways is allowed for railway journeys undertaken on LTC</td></tr></table>
<table><tr><td>42 Are catering charges allowed while booking train tickets? Wherever employees opt for catering services while booking the tickets for the eligible trains for the purpose of LTC, the reimbursement of catering charges shall be allowed. [O.M. No. 31011/17/2023-Estt.A-IV dated 10.08.2023] 43 Are the element of Service Tax, Education Cess and other similar levies being charged by Government on travel by Air/Road /Rail/ Steamer on LTC reimbursable ? Yes. [M.F., O.M. F. No. 19023/1/2006-E. IV, dated 18.07.2007] 44 Is tour packages conducted by SPORTS (Society for Promotion of Nature Tourism and Sports), to Lakshadweep Islands on the ships owned and operated by Lakshadweep Administration allowed for the purpose of LTC journey ? Yes. The tour packages conducted by SPORTS to Lakshadweep Islands on the ships owned and operated by Lakshadweep Administration are allowed for the purpose of LTC journey subject to following conditions:
What This Means
This section covers reimbursement for various types of rail and tour-related journeys under LTC. Tour packages arranged by ITDC, State Tourism Development Corporations (STDCs), and IRCTC are allowed — but only the transport fare component is reimbursable, not accommodation or other charges. The tour operator must separately certify the fare component and confirm the employee actually traveled.
LTC rules do not cover incidental expenses or local travel (e.g., taxi from home to station, auto-rickshaws within the destination city). Circular trip tickets issued by Railways are allowed — reimbursement is restricted to the entitled class for the shortest route between headquarters and destination. Rail tickets booked through online platforms (IRCTC website) are reimbursable including booking charges. Catering charges are also reimbursable where the employee chooses catering while booking eligible train tickets. Taxes and levies (service tax, education cess) charged on air, road, rail, and steamer travel under LTC are reimbursable.
For Lakshadweep travel through the SPORTS (Society for Promotion of Nature Tourism and Sports) packages, only the transport component is reimbursable, and the reimbursement is at the employee's entitled steamer/sea fare entitlement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Tour packages allowed from ITDC/STDC/IRCTC — only the fare/transport component is reimbursable; accommodation is not.
- 2Incidental expenses and local journeys at the destination are NOT reimbursable.
- 3Rail circular trip tickets: allowed; reimbursed at entitled class for shortest route.
- 4Online rail ticket booking charges (IRCTC website): reimbursable.
- 5Catering charges on eligible trains (when chosen at booking): reimbursable.
- 6All government levies/taxes on travel (service tax, education cess, etc.) are reimbursable.
- 7SPORTS packages to Lakshadweep: only transport component reimbursable; at entitled steamer fare entitlement.
- 8Employees must book tickets 21 days in advance for air travel to get competitive fares (encouraged, not mandatory).
Practical Example
Kaveri books an ITDC package to Rajasthan for her LTC. The package costs Rs 25,000 — comprising Rs 12,000 train fare (both ways, AC 2-tier, which is her entitlement) and Rs 13,000 for hotel and sightseeing. ITDC issues a certificate showing Rs 12,000 as the transport component. Kaveri can claim only Rs 12,000 from LTC — the hotel and sightseeing costs are borne by her.
She also pays Rs 50 as an IRCTC online booking charge. This is reimbursable. GST on the train fare is also reimbursable. However, her Rs 800 taxi fare from her apartment to New Delhi Railway Station is not reimbursable — local travel is excluded from LTC.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
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This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.