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), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax to the extent the rate of tax exceeds 4 % on sale of aviation spirit made to the following:-

1. Airlines which establishes a 'HUB' in the State;

2. Registered Flying Clubs for their training flights; and

3. Airlines which for the first time connect cities of the State having no air service, the exemption would be limited to such flights only.