[ 1 ]
TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2020
[Price: Rs. 2.40 Paise.
No. 468]
CHENNAI, MONDAY, NOVEMBER 9, 2020
Aippasi 24, Saarvari, Thiruvalluvar Aandu–2051
Part II—Section 2
Notifi cations or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
II-2 Ex. (468)
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.
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 eff ect 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