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Tamil Nadu Gazette · Government of Tamil Nadu

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT - NOTIFICATIONS UNDER THE TAMIL NADU VALUE ADDED TAX ACT, 2006.

Published 09 November 2020

Type
Extraordinary
Gazette no.
468
Part
Part II
Extraordinary Type
Notifications or Orders of interest to a Section of the public issued by Secretariat Departments.
Section
Section 2
Identifier
in.gazette.tamilnadu.2020-11-09.Extraordinary_468_Part-II_Section-2
Languages
English, Tamil
Published at
Original source ↗

© GOVERNMENT OF TAMIL NADU 2020

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

[R. Dis. No. 197/2009.

[Price: Rs. 2.40 Paise.

TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY

No. 468] CHENNAI, MONDAY, NOVEMBER 9, 2020 Aippasi 24, Saarvari, Thiruvalluvar Aandu–2051

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

NOTIFICATIONS UNDER THE TAMIL NADU VALUE ADDED TAX ACT, 2006.

[G.O. Ms. No.168, Commercial Taxes and Registration (B2), 9th November 2020,

Aippasi 24, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/736(d-1)/2020.

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 an exemption in respect of the 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 Kingfi sher Airlines, which is notifi ed as a "designated Indian carrier" by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No.S.O.2282(E), published at page 1 of Part II-Section 3-sub-section (ii) of the Gazette of India, Extraordinary, dated the 8th September, 2009, for the purpose of their International fl ights, subject to the condition that the oil companies shall obtain and furnish a certifi cate in the Form appended to this Notifi cation.

2. The Notifi cation shall be deemed to have come into force on the 8th September, 2009.

APPENDIX.

CERTIFICATE.

To

...................................

……………………………………….

……………………………………….

[Name of the selling dealer (oil companies)]Certifi ed that our airline is a designated Indian carrier notifi ed by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No.S.O.2282(E) published at page 1 of Part II-Section 3–sub-section (ii) of the Gazette of India, Extraordinary, dated the 8th September, 2009, for the purpose of International fl ights. [ 1 ]

II-2 Ex. (468)2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Sl. No. Description of goods Invoice No. & date Flight No. Destination Quantity Value
(1) (2) (3) (4) (5) (6) (7)
Total

Place:

Signature:

Date:

Name:

Designation:

Name of the designated Indian carrier:

NOTIFICATION-II

[G.O. Ms. No.168, Commercial Taxes and Registration (B2), 9th November 2020,

Aippasi 24, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/736(d-2)/2020.

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 an exemption in respect of the 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 Spicejet, which is notifi ed as a "designated Indian carrier" by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No.S.O.2710(E), published at page 1 of Part II-Section 3-sub-section (ii) of the Gazette of India, Extraordinary, dated the 4th November, 2010, for the purpose of their International fl ights, subject to the condition that the oil companies shall obtain and furnish a certifi cate in the Form appended to this Notifi cation.

2. The Notifi cation shall be deemed to have come into force on the 4th November, 2010.

APPENDIX.

CERTIFICATE..

To

...................................

……………………………………….

……………………………………….

[Name of the selling dealer (oil companies)]

Certifi ed that our airline is a designated Indian carrier notifi ed by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No.S.O.2710(E) published at page 1 of Part II-Section 3–sub-section (ii) of the Gazette of India, Extraordinary, dated the 4th November, 2010, for the purpose of International fl ights.

Sl. No. Description of goods Invoice No. & date Flight No. Destination Quantity Value
(1) (2) (3) (4) (5) (6) (7)
Total

Place:

Signature:

Date:

Name:

Designation:

Name of the designated Indian carrier:

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3

NOTIFICATION-III

[G.O. Ms. No.168, Commercial Taxes and Registration (B2), 9th November 2020,

Aippasi 24, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/736(d-3)/2020.

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 an exemption in respect of the 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 M/s.Aryan Cargo Express (P.) Ltd., which is notifi ed as a "designated Indian carrier" by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No.S.O.2977(E), published at page 1 of Part II-Section 3-sub-section (ii) of the Gazette of India, Extraordinary, dated the 20th December, 2010, for the purpose of their International fl ights, subject to the condition that the oil companies shall obtain and furnish a certifi cate in the Form appended to this Notifi cation.

2. The Notifi cation shall be deemed to have come into force on the 20th December, 2010.

APPENDIX.

CERTIFICATE.

To

...................................

……………………………………….

……………………………………….

[Name of the selling dealer (oil companies)]

Certifi ed that our airline is a designated Indian carrier notifi ed by the Government of India in the Ministry of Finance (Department of Revenue), Government of India vide Notifi cation No.S.O.2977(E) published at page 1 of Part II-Section 3–sub-section (ii) of the Gazette of India, Extraordinary, dated the 20th December, 2010, for the purpose of International fl ights.

Sl. No. Description of goods Invoice No. & date Flight No. Destination Quantity Value
(1) (2) (3) (4) (5) (6) (7)
Total

Place:

Signature:

Date:

Name:

Designation:

Name of the designated Indian carrier:

NOTIFICATION-IV

[G.O. Ms. No.168, Commercial Taxes and Registration (B2), 9th November 2020,

Aippasi 24, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/736(d-4)/2020.

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 an exemption in respect of the 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 Deccan 360 (Deccan Cargo and Express Logistics Pvt. Ltd.), which is notifi ed as a "designated Indian carrier" by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation S.O.2977(E) published at page 1 of Part II-Section 3-sub-section (ii) of the Gazette of India, Extraordinary, dated the 20th December, 2010, for the purpose of their International fl ights, subject to the condition that the oil companies shall obtain and furnish a certifi cate in the Form appended to this Notifi cation.

2. The Notifi cation shall be deemed to have come into force on the 20th December, 2010.

4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

APPENDIX.

CERTIFICATE.

To

...................................

……………………………………….

……………………………………….

[Name of the selling dealer (oil companies)]

Certifi ed that our airline is a designated Indian carrier notifi ed by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No.S.O.2977(E) published at page 1 of Part II-Section 3–sub-section (ii) of the Gazette of India, Extraordinary, dated the 20th December, 2010, for the purpose of International fl ights.

Sl. No. Description of goods Invoice No. & date Flight No. Destination Quantity Value
(1) (2) (3) (4) (5) (6) (7)
Total

Place:

Signature:

Date:

Name:

Designation:

Name of the designated Indian carrier:

NOTIFICATION-V

[G.O. Ms. No.168, Commercial Taxes and Registration (B2), 9th November 2020,

Aippasi 24, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/736(d-5)/2020.

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 an exemption in respect of the 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 M/s.Inter Globe Aviation Limited (IndiGo), which is notifi ed as a "designated Indian carrier" by the Government of India in the Ministry of Finance (Department of Revenue) vide Notification No.S.O.1500(E) published at page 1 of Part II-Section 3-sub-section (ii) of the Gazette of India, Extraordinary, dated the 1st July, 2011, for the purpose of their International fl ights, subject to the condition that the oil companies shall obtain and furnish a certifi cate in the Form appended to this Notifi cation.

2. The Notifi cation shall be deemed to have come into force on the 1st July, 2011.

APPENDIX.

CERTIFICATE.

To

...................................

……………………………………….

……………………………………….

[Name of the selling dealer (oil companies)]Certifi ed that our airline is a designated Indian carrier notifi ed by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No.S.O.1500(E) published at page 1 of Part II-Section 3–sub-section (ii) of the Gazette of India, Extraordinary, dated the 1st July, 2011, for the purpose of International fl ights. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5

Sl. No. Description of goods Invoice No. & date Flight No. Destination Quantity Value
(1) (2) (3) (4) (5) (6) (7)
Total

Place:

Signature:

Date:

Name:

Designation:

Name of the designated Indian carrier:

NOTIFICATION-VI

[G.O. Ms. No.168, Commercial Taxes and Registration (B2), 9th November 2020,

Aippasi 24, Saarvari, Thiruvalluvar Aandu-2051.]

No. II(2)/CTR/736(d-6)/2020.

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 an exemption in respect of the 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 an Indian carrier, for the purpose of their international fl ights, with effect from the date on which the Notifi cation issued by the Central Government specifying that Indian carrier as a "designated Indian carrier" under sub-section (5) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) is published in the Gazette of India, subject to the condition that the oil companies shall obtain and furnish a certifi cate in the Form appended to this Notifi cation.

2. The Notifi cation shall come into force at once.

APPENDIX.

CERTIFICATE.

To

...................................

……………………………………….

……………………………………….

[Name of the selling dealer (oil companies)]

Certifi ed that our airline……………. is a designated Indian carrier notifi ed by the Government of India in the Ministry of Finance (Department of Revenue) vide Notifi cation No………………. published in Part II-Section 3–sub-section (ii) of the Gazette of India, Extraordinary, dated the………………, for the purpose of International fl ights.

Sl. No. Description of goods Invoice No. & date Flight No. Destination Quantity Value
(1) (2) (3) (4) (5) (6) (7)
Total

Place:

Signature:

Date:

Name:

Designation:

Name of the designated Indian carrier:

Dr. BEELA RAJESH, Secretary to Government. PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU

Cite this issue. Tamil Nadu Gazette, Government of Tamil Nadu, 09 November 2020. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.tamilnadu.2020-11-09.Extraordinary_468_Part-II_Section-2/. Archive identifier in.gazette.tamilnadu.2020-11-09.Extraordinary_468_Part-II_Section-2.