Aviation turbine fuel taxation amended by changing the taxable point and prescribing a 1 per cent rate for specified supplies. Schedule II of the Uttar Pradesh Value Added Tax Act, 2008 was amended by omitting the entry at serial number 141, and Schedule IV was amended by substituting the entry at serial number 5 for aviation turbine fuel, whether duty paid or bonded. The substituted entry fixed the point of tax at the manufacturer or importer and prescribed a tax rate of 1 per cent. The amendment came into force on 4 January 2022.