(3)The service charges referred to in sub-rule (1) shall not include the following, namely:-(a)Embassy or Consular visa fees charged by the foreign Missions or consulates in India;(b)pre employment medical check-up cost.;(c)air ticket to destination country;(d)boarding and lodging charges of the emigrant before deployment, if any; and(e)the goods and services tax as applicable:Provided that the charges under this sub-rule, except goods and services tax, shall be borne by the foreign employer.
