© GOVERNMENT OF TAMIL NADU 2018
[Regd. No. TN/CCN/467/2012-14.
[R. Dis. No. 197/2009.
[Price: Rs. 1.60 Paise.
| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 296] CHENNAI, TUESDAY, AUGUST 14, 2018 Aadi 29, Vilambi, Thiruvalluvar Aandu-2049
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
REDUCTION IN RATE OF TAX ON AVIATION TURBINE FUEL UNDER THE
TAMIL NADU VALUE ADDED TAX ACT, 2006.
[G.O. Ms. No. 105, Commercial Taxes and Registration (B2), 14th August 2018, Aadi 29,
Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/728(c-1)/2018.
In exercise of the powers conferred by sub-sections (1) and (2) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes a reduction in the rate of tax payable under the said Act by an Oil Company as defi ned in Explanation III to the Second Schedule of the said Act on the sale of Aviation Turbine Fuel including jet fuel to aircrafts of Scheduled Airlines departing from airports other than metropolitan airports from 29 per cent to 1 per cent, subject to the following conditions, namely:-
(i) There shall be a passenger traffi c of not more than 50 lakh passengers per annum in the said airports in the previous fi nancial year;
(ii) The sale shall be to domestic fl ights of Scheduled Airlines arriving at such airports after 23.00 hours and departing before 7.00 hours with parking at the said airports for at least 3 hours.
Explanation.- "Metropolitan Airport" means an airport situated in a metropolitan area as defi ned in the Constitution (Seventy-Fourth Amendment) Act, 1992.
2. The dealer shall furnish a declaration duly fi lled in and signed by the purchaser, along with the monthly return, to the assessing offi cer concerned in the form appended below.
3. The reduction hereby made shall come into force on the midnight of 15th August/16th August, 2018 and shall remain in force upto the midnight of 14th August/15th August, 2019.
II-2 Ex. (296)
[ 1 ]2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
APPENDIX.
DECLARATION FORM.
(To be furnished every month)
1. Certifi ed that the Aviation Turbine Fuel purchased vide your invoice number ……………. dated ……………….….. for Rs………………..…. is for use in our domestic fl ight number ………………………………
of ……………….……….. (Airline name) bound for …………………………………..…….. (name of the destination airport) expected to depart on ………………..…. at …………….. hours and is intended for domestic use and is a Scheduled Airline fl ight.
2. Certifi ed that the said Scheduled domestic aircraft was stationed for 3 hours in the departing airport.
Place: Full Name and Address of the Date:
Scheduled Domestic Airlines.
Signature and Designation of the
Authorised Offi cer.
Seal of the Authorised Offi cer:
NOTIFICATION-II
[G.O. Ms. No. 105, Commercial Taxes and Registration (B2), 14th August 2018, Aadi 29,
Vilambi, Thiruvalluvar Aandu-2049.]
No. II(2)/CTR/728(c-2)/2018.
In exercise of the powers conferred by sub-sections (1) and (2) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes a reduction in the rate of tax payable under the said Act by an Oil Company as defi ned in Explanation III to the Second Schedule of the said Act on the sale of Aviation Turbine Fuel to aircrafts of Scheduled Airlines with a maximum take-off mass of less than forty thousand kilograms specifi ed in entry 5(ii) of the Second Schedule of the said Act departing from airports other than metropolitan airports from 5 per cent to 1 per cent, subject to the following conditions, namely:-
(i) There shall be a passenger traffi c of not more than 50 lakh passengers per annum in the said airports in the previous fi nancial year;
(ii) The sale shall be to domestic fl ights of Scheduled Airlines arriving at such airports after 23.00 hours and departing before 7.00 hours with parking at the said airports for at least 3 hours.
Explanation.– "Metropolitan Airport" means an airport situated in a metropolitan area as defi ned in the Constitution (Seventy-Fourth Amendment) Act, 1992.
2. The dealer shall furnish a declaration duly fi lled in and signed by the purchaser, along with the monthly return, to the assessing offi cer concerned in the form appended below.
3. The reduction hereby made shall come into force on the midnight of 15th August/16th August, 2018 and shall remain in force upto the midnight of 14th August/15th August, 2019.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3APPENDIX.
DECLARATION FORM.
(To be furnished every month)
1. Certifi ed that the Aviation Turbine Fuel purchased vide your invoice number ……………. dated ……………….…..
for Rs………………..…. is for use in our domestic fl ight number ……………………………… of ……………….………..
(Airline name) bound for …………………………………..…….. (name of the destination airport) expected to depart on ………………..…. at …………….. hours and is intended for domestic use and is a Scheduled Airline fl ight.
2. Certifi ed that the said Scheduled domestic aircraft was stationed for 3 hours in the departing airport.
Full Name and Address of the Place: Date:
Scheduled Domestic Airlines.
Signature and Designation of the
Authorised Offi cer.
Seal of the Authorised Offi cer.
Ka. BALACHANDRAN, Principal Secretary to Government. PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU