For Indians living near the Bhutan border in Assam, a trip across the border is all it takes to get fuel and liquor at bargain prices. Hundreds of people heading to the Bhutanese town of Samdrup Jongkhar are a daily sight.
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A litre of petrol costs around Rs 52 in Bhutan as opposed to Rs 76 in Assam, while diesel costs nearly Rs 20 less. Bhutan-made beer comes for Rs 60 a can, Rs 20 cheaper than the Indian equivalent and premium scotch for less than Rs 2000. The Indian Rupee is equivalent to Bhutanese Ngultrum. Border areas on both sides accept both currencies. There is no immigration barrier either.