The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-53) VAT-2021 -S.5{2)(59)-TH Dated 17th July, 2021

WHEREAS the Government of Gujarat considers it necessary so to do in the public interest;

NOW, THEREFORE, in exercise of the powers conferred by clause (a) of sub-section (2) of section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-35) VAT-2006-S.5(2)(1)-TH, dated the 31st March, 2006, as follows, namely: -

(i) In the Schedule appended to the said notification; after the entry at serial No. 117, the following entry shall be added, namely: -

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and condition if any
1	2	3	4
118	Sales of Aviation Turbine Fuel to any airline having a fixed wing aircraft, Helicopters and Seaplanes by RCS (Regional Connectivity Scheme)/UDAN (Ude Desh ka aam Nagrik) Flights to any Air port/ Heliport/Helipad/ Water Aerodrome in the State up to 10 years from the date of publication of this Notification.	To the extent to which the amount of tax exceeds one paisa in the rupee.	Whenever Aviation Turbine Fuel is sold to such airline, a certificate in the Form appended to this notification for usage as mentioned in column 2 shall be obtained from the airlines taking supplies of aviation turbine fuel for such aircraft duly signed by authorized signatory of such airlines.";

(ii) after the Schedule, the following certificate for the purpose of entry 118 shall be added, namely:

"CERTIFICATE

(Certificate for the purpose of entry 118 to be obtained from the airlines taking supplies of aviation turbine fuel under Regional Connectivity Scheme/UDAN(Ude Desh ka aam Nagrik))

Certified that aviation turbine fuel sold to us under invoice No ...............Dated.... is for the use in an aircraft mentioned in column 2 under entry 118 of the Schedule appended to the Government Notification, Finance Department No. (GHN- 53)VAT-2021-S.5(2){59)-TH, dated the 17th July, 2021 operated by us for the flight mentioned in the said entry.

(....................)

Authorized signatory. "

By order and in the name of the Governor of Gujarat.

Dilip Thaker

Deputy Secretary to Government.