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), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts, with immediate effect, from the tax payable on the sale of Aviation Turbine Fuel at RCS Airports located within the State, by a registered dealer to the airline operator which operates RCS Flights on RCS Routes to the extent rate of tax exceeds 1%, on the condition that the purchasing airline operator 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.

Note: For the purpose of this notification, expression RCS Airport, RCS Flight and RCS Route shall have the same meaning as assigned to them in the "Regional Connectivity Scheme-UDAN" issued by the Ministry of Civil Aviation, Government of India on 21.10.2016 in pursuance of the National Civil Aviation Policy, 2016.

This notification shall remain in force upto 20.10.2026.

By order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government

FINANCE DEPARTMENT (TAX DIVISION)