VAT exemption for aviation turbine fuel under regional connectivity scheme applies to qualifying RCS flights subject to scheme conditions. The Second Schedule is amended to exempt sale of Aviation Turbine Fuel to civil aviation operators who have opted into the Regional Connectivity Scheme (UDAN) for qualifying RCS routes involving Delhi, subject to all scheme conditions; the Fourth Schedule row for ATF not covered elsewhere is substituted to prescribe a specific tax rate for such ATF. The notification takes effect from the day immediately following its issuance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
VAT exemption for aviation turbine fuel under regional connectivity scheme applies to qualifying RCS flights subject to scheme conditions.
The Second Schedule is amended to exempt sale of Aviation Turbine Fuel to civil aviation operators who have opted into the Regional Connectivity Scheme (UDAN) for qualifying RCS routes involving Delhi, subject to all scheme conditions; the Fourth Schedule row for ATF not covered elsewhere is substituted to prescribe a specific tax rate for such ATF. The notification takes effect from the day immediately following its issuance.
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