FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032
Dated 16th November 2017.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT. 1517/C.R.156/Taxation-1.—In exercise of the powers conferred by entry 11A of Schedule B of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby with effect from the date 1st April 2017, specifies the following conditions for the purpose of the said entry, namely :—

“(1) The ATF (Duty paid) shall be sold to the Airline Operating Company, operating the Regional Connectivity Scheme (RCS) flights, as defined under the “Regional Connectivity Scheme-(RCS) UDAN” issued by Ministry of Civil Aviation, GOI.

(2) The ATF (duty paid) shall be consumed only for RCS flights.

(3) The Airline Operating Company purchasing ATF (duty paid) shall furnish a duly signed Form No. ATF-01, mentioned in this notification to the selling dealer.

FORM – ATF-01
[ see entry 11A of Schedule B ]
DECLARATION
(To be issued by the Airline Operating Company)

Name of the Airline operating company purchasing ATF (Duty Paid):

GSTIN (if registered) :

Address:

I/we, hereby, certify that the ATF as mentioned in column number 2 of Part-B of the table given below has been purchased by me/us for the purpose as mentioned in column number 3 of Part-B of the said table, from the registered dealer whose details are mentioned in Part-A of the said table. The sale of such goods is taxable @ 1% by virtue of entry 11A of Schedule B of MVAT Act, subject to the conditions provided in this entry.

TABLE

Part-A :— Details of the selling dealer:

1 Name of the selling dealer
2 VAT TIN

Part-B :— Details of Purchases :

Sr. No. Details of transaction Purpose
(1) (2) (3)
Invoice No. and Date Purchases (in litre) Net Purchase Price (in Rs.) Tax (in Rs.) Flight No. and date Route of flight From and To Distance Travelled (in km.) ATF consumed (in Litre)

I/we, hereby, declare that the above information and facts are true and correct to the best of my/our knowledge and belief and nothing has been concealed.

Signature of Authorized Signatory with seal,

Name :

Status/Designation of Authorized signatory”.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,

Deputy Secretary to Government.

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