In exercise of the powers conferred by proviso to sub-section (1) of Section 3 of the Tripura Value Added Tax Act, 2004, the State Government hereby specifies the rate of tax on the item namely "Aviation turbine fuel" of Schedule II(d) of the Act at Kailashahar airport which is kept outside Value Added Tax (VAT) as well as Goods and Service Tax (GST) and taxable at the first point of its sale within Tripura as under:-
1
18%
2
1%
By order of the Governor,
(M. Nagaraju)
Principal Secretary,
Government of Tripura,
Finance Department