In exercise of the powers conferred by sub-section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and in supersession of this Department' notification number F.12(59)FD/Tax/2014-12 dated 14.07.2014, the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts, with immediate effect, from tax payable on the sale of aviation turbine fuel by a registered dealer to the Airline,-

(i) which establishes HUB in the State; or

(ii) which operates scheduled or non-scheduled commercial flight from a place in the State to another place in the State,

to the extent the rate of tax exceeds 5.5%, on the condition thatthe purchasing Airline shall generate a declaration in Form VAT-72 electronically through the official website of the Commercial Taxes Department, in the manner as provided therein and furnish a duly signed copy of Form VAT-72 so generated to the selling dealer.

Explanation:

1. 'HUB' shall be deemed to have been established if the airline has a minimum of three aircrafts halted each night in the State and it shall be counted on day to day basis.

2. In case of the Airline which operates scheduled or non-scheduled commercial flight from a place in the State to another place in the State, the exemption shall be available on the aviation turbine fuel filled in such aircraft, irrespective of its subsequent movement or destination out of the State.