TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2018

[Price: Rs. 1.60 Paise.

No. 296]

CHENNAI, TUESDAY, AUGUST 14, 2018

Aadi 29, Vilambi, Thiruvalluvar Aandu-2049

Part II—Section 2

Notiﬁ cations 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.

[ 1 ]

II-2 Ex. (296)

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

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

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.