The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification VI No. (Ms) No.168 Dated 9th November, 2020

In exercise of the powers conferred by sub-sections (1) and (2) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable under the said Act by an Oil Company as defined in Explanation-Ill to the Second Schedule of the said Act on the sale of Aviation Turbine Fuel including jet fuel to an Indian carrier for the purpose of their international flights, with effect from the date on which the Notification issued by the Central Government specifying that Indian carrier as a "designated Indian carrier" under sub-section (5) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) is published in the Gazette of India, subject to the condition that the oil companies shall obtain and furnish a certificate in the Form appended to this Notification..

2. The Notification shall come into force at once..

APPENDIX.

CERTIFICATE.

................................

[Name of the selling dealer (oil companies)]

Certified that our airline.............. is a designated Indian carrier notified by the Government of India in the Ministry of Finance (Department of Revenue) vide Notification No ................... published in Part II-Section 3-Sub-section (ii) of the Gazette of India. Extraordinary, dated the ..................., for the purpose of International flights.

SI. No.	Description of goods	Invoice No. & date	Flight No.	Destination	Quantity	Value
(1)	(2)	(3)	(4)	(5)	(6)	(7)

Total

Place:	Signature:
Date:	Name:
	Designation:
	Name of the designated Indian carrier:

Dr. BEELA RAJESH

SECRETARY TO GOVERNMENT