Amendments in Second schedule appended to Delhi Value Added Tax Act, 2004

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002

No. F. 3(6)/Fin.(Rev-I)/2017-18/DS-VI/255

Dated 19/05/2017

NOTIFICATION

Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public to do so;

Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following amendments in the Second Schedule appended to the said Act, namely :-

AMENDMENTS

1.  In the Second Schedule, after the entry at serial number 3, the following new entry shall be inserted, namely:-

” 4. Sale of Aviation Turbine Fuel to the Civil Aviation Operators, who have opted to operate under Regional Connectivity Scheme – UDAN for the flights on RCS routes (involving Delhi) between an identified pair of origin and destination airports/helipad within India subject to applicability and fulfillment of all conditions of the Regional Connectivity Scheme -UDAN of the Ministry of Civil Aviation, Government of India. “.

2. In the Fourth Schedule, in the Table, for the row pertaining to entry at serial No. 14, the following row shall be substituted, namely:-

This notification shall come into force with effect from the day immediately following the date of its issuance.

By order and in the name of the

Lt. Governor of the National Capital Territory of Delhi,

(A.K. SINGH)

DY. SECRETARY-VI (FINANCE)