VAT exemption on Aviation Turbine Fuel: eligible certified supplies exempted for specified promotional flight periods. No value added tax is to be levied on turnover from sales of Aviation Turbine Fuel (duty paid or bonded) supplied against an eligibility certificate; a short-term exemption covers new flights connecting non-RCS airports under the State promotion policy, and a longer-term concession covers flights under the Regional Connectivity Scheme originating or terminating at RCS airports, each subject to the policy's commencement and duration conditions.
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 on Aviation Turbine Fuel: eligible certified supplies exempted for specified promotional flight periods.
No value added tax is to be levied on turnover from sales of Aviation Turbine Fuel (duty paid or bonded) supplied against an eligibility certificate; a short-term exemption covers new flights connecting non-RCS airports under the State promotion policy, and a longer-term concession covers flights under the Regional Connectivity Scheme originating or terminating at RCS airports, each subject to the policy's commencement and duration conditions.
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