Export declaration requirement: seller must obtain prescribed exporter declaration; ATF purchases by designated carriers deemed exports. The amendment adds that sub-section (3) will not apply unless the selling dealer furnishes to the prescribed authority a prescribed, signed declaration by ... Summary
Export declaration requirement: seller must obtain prescribed exporter declaration; ATF purchases by designated carriers deemed exports.
The amendment adds that sub-section (3) will not apply unless the selling dealer furnishes to the prescribed authority a prescribed, signed declaration by the exporter purchaser; and purchases of Aviation Turbine Fuel by a designated Indian carrier for international flights are deemed sales in the course of export, with designated carriers specified by government notification.
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