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) and in supersession of this Department's notification No.F.12(23)FD/Tax/2015-196 dated 09.03.2015 and No.F.12(23) FD/Tax/2015-197 dated 09.03.2015, the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts, from tax payable on the sale of Aviation Turbine Fuel (ATF) by a registered dealer to any airline which operates commercial flights in and/or from the State of Rajasthan, to the extent the rate of tax exceeds 2%, on the condition that the purchasing airline operator shall generate a declaration form 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.

This shall have effect from 11.02.2023

By Order of the Governor,

(Namrata Vrishni)

Joint Secretary to the Government