THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No. 66/ST-1, Dated 23rd November, 2021

Whereas, the State Government is satisfied that circumstances exist, which render it necessary to take immediate action in public interest;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 59 read with proviso to said sub-section of the Haryana Value Added Tax Act, 2003 (6 of 2003), the Governor of Haryana hereby makes the following amendment in Schedule A appended to the said Act, with effect from midnight of 23rd November, 2021/24th November, 2021, by dispensing with the condition of previous notice, namely:-

AMENDMENT

In the Haryana Value Added Tax Act, 2003 (6 of 2003),-

1. in Schedule A,-

(i) under columns 1, 2 and 3, for serial number 3B and entries thereagainst, the following serial number and entries thereagainst shall be substituted, namely:-

1.	2.	3.
"3B	Aviation Turbine Fuel (ATF) when sold to All passenger flights including under Regional Connectivity Scheme (RCS)-UDAN, at all airports subject to the condition of the submission of the certificate appended herewith.	1%"

"Explanation:- Flights that do not carry any passengers but operate only for refueling/parking shall not be eligible for concessional rate of 1%.";

(ii) under columns 1, 2 and 3, after serial number 3B and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:-

1.	2.	3.
"3C	Aviation Turbine Fuel (ATF) when sold to the dealer which get used in all MRO activities and air adventure activities, subject to the condition of the submission of the certificate appended herewith.	1%

CERTIFICATE FOR PURCHASE OF ATF

AT CONCESSIONAL RATE UNDER ENTRY NO 3B and 3C

Serial No.. _____

Certified that Aviation Turbine Fuel (ATF) as detailed below has been purchased from the - (Name of the dealer selling Aviation Turbine Fuel).

Serial No.	Invoice No.	Date	Quantity	Amount

Date:

Signature of Authorized Officer of the Airlines/organizer of air adventure activity .......................

Name and designation of Authorized Officer of the Airlines/ organizer of air adventure activity .............................

*One certificate shall contain purchases details of one quarter only."

2. Note:- This Notification shall be effective for the period of three years from the date of publication in the official gazette.

ANURAG RASTOGI

Additional Chief Secretary to Government,

Haryana, Excise and Taxation Department