WHEREAS, the State Government is satisfied that it is expedient so to do in 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, with effect from the date of publication of this notification in the Gazette, the following amendment in Schedule III of the Uttarakhand Value Added Tax Act, 2005:
Amendment
In Schedule III for the existing- entry at serial no 4, the following entry shall be substituted, namely:-
4
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 the Regional Connectivity Scheme, a list of which will be provided by the Airport 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
The specified 01 percent tax rate shall be applied for a period of 10 years from the date of issuance of this notification under the following condition:
At RCS Water Aerodromes and for RCS flights (Sea Planes) from other Airports located within the State under the Regional Connectivity Scheme, a list of which will be provided by the Airport Authority of India (AAI) to the State Government and Oil companies.
(Amit Singh Negi)
Secretary