WHEREAS, the State Government is satisfied that it is expedient so to do in the public interest;
Now, THEREFORE, in exercise of the powers conferred by sub-section (4) of section 4 of the Uttarakhand Value Added Tax Act, 2005 (Act no. 27of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 ( U.P. Act No.1 of 1904) (as applicable to the State of Uttarakhand), the Governor is pleased to allow, the following amendment in Schedule III of the Uttarakhand Value Added Tax Act, 2005, with effect from the date of publication of this notification in the Gazette, in supersession of the notification no. 62/2017/146(120) /XXVII(8)2008, Dated 25 January, 2017,-
Amendment
In Schedule III, for the existing entry at serial no. 4, the following entries shall be substituted; narnely-
The specified 01 Percent tax rate shall be applied for a period of 10 years from the date of the notification of the Regional Connectivity Scheme, under the following conditions
(a) At RCS Airports and for RCS flights - from other Airports located within the State Under Regional Connectivity Scheme, a list of which will be provided by the Airports Authority of India (AAI) to the State Government and Oil Companies; and/or
(b) For the aircrafts using a non metropolitan city airport as a base for which the call sign number of the non metro airport based aircraft will be indicated by the airlines.
(Amit Singh Negi)
Secretary