In exercise of the powers conferred by the first proviso to clause (b)(ii) of sub-section (1) of Section 3 of the Tripura Value Added Tax Act, 2004, the State Government hereby specifies the rate of tax on the item namely "Aviation Turbine Fuel" of Schedule II(d) of the Act which are kept outside Value Added Tax (VAT) as well as Goods and Services Tax (GST) and taxable at the first point of sale within Tripura as under:-

This is issued in supersession of the earlier Notifications issued in this regard and on this behalf.

This will come into force with effect from the 1st day of December, 2021.

By order of the Governor,

(L.T. DARLONG, TCS-SSG)

Additional Secretary

Finance Department

Government of Tripura