The Tamil Nadu Value Added Tax Notification, 2006.

Body Notification No. II(2)/CTR/473(d)/2017. [G.O. Ms. No. 50, Commercial Taxes and Registration (B2), Dated 9th June 2017

In exercise of the powers conferred by sub-section (1) of Section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Second Schedule to the said Act.

2. The amendment hereby made shall come into force on the 9th day of June, 2017.


In the said Act, in the Second Schedule, in Serial Number 5 in column (1), after item (ii) and the entries in columns (2) to (4) thereof, the following item and the entries shall, respectively, be added, namely:-

"(iii) Aviation Turbine Fuel sold at airports falling under Regional Connectivity Scheme (RCS) in the State to airline operators operating RCS Flights as defined in "Regional Connectivity Scheme-UDAN" issued by the Ministry of Civil Aviation, Government of India. At the point of first sale in the State 1 per cent.


Additional Chief Secretary to Government (FAC).