SCHEDULE III
[See sub-clause (ii) of clause (b) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Act, 2005]
Tax shall be payable on Special Category Goods specified in this Schedule at the point of sale specified in column 3 at the rate specified against each in column 4
M stands for Sale by the Manufacturer in Uttaranchal
I stands for Sale by the Importer in Uttaranchal
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.
Sale by Uttarakhand Forest department, Uttarakhand Forest Corporation or by the Pvt. Owners of the Forest.