THE TRIPURA VALUE ADDED TAX ACT , 2005-NOTIFICATIONS
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Body Notification NO.F.1-4(17)-TAX/92 Dated 19th November, 2018.

In exercise of the powers conferred by the first proviso to clause (b)(ii) of 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 which are kept outside Value Added Tax (VAT) as well as Goods and Services Tax (GST) and taxable at the first point of sale within Tripura as under:-

Sl. No.	Description	Rate of Tax
1	(i) Aviation turbine fuel sold to an Airline other than at Kailasahar airport.	16%
	(ii) Aviation turbine fuel sold to an Airline at Kailasahar airport.	1%

This is issued in supersession of the earlier Notifications issued in this regard and on this behalf. This will take immediate effect.

By order of the Governor,

((Nagesh Kumar B, IAS)

Joint Secretary,

Government of Tripura,

Finance Department