The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-25) VAT-2007/S.5(2)(18)-TH., Dated 21st June, 2007

WHEREAS the Government of Gujarat considers it necessary so to do in the public interest,

NOW, THEREFORE, In exercise of the powers conferred by clause (a) of sub-section (2) of section-5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-35) VAT-2006-(S.5)(2)(1)/TH dated the 31st March, 2006 as follows namely:-

In the Schedule appended to the said notification, after the entry at serial No. 56 the following entries shall be added namely:-

Entry No.	Class of Sales of Purchases	Exemption whether whole or part of tax	Restrictions and conditions if any.
1	2	3	4
57.	Sales of aviation turbine fuel which is filled into receptacles forming part of any aircraft registered in a country other than India.	Whole of tax	The aviation turbine fuel so purchased shall be used in such aircraft which is registered in a country other than India, if - (a) the said country is a party to the convention on International and Civil Aviation, 1944; and (b) the said country has entered into an Air services agreement with India; and (c) the aircraft is operating on a scheduled or non schedule service to or from India.
58	Sales of aviation lubricant which is filled into receptacles forming part of any aircraft registered in a country other than India.	Whole of tax	The aviation turbine fuel so purchased shall be used in such aircraft which is registered in a country other than India, if - (a) the said country is a party to the convention on International and Civil Aviation, 1944; and (b) the said country has entered into an Air services agreement with India; and (c) the aircraft is operating on a scheduled or non schedule service to or from India.