The Finance Department, Rajasthan on February 10, 2023, issued a notification to exempt from tax payable on the sale of Aviation Turbine Fuel (ATF) by a registered dealer to any airline which operates commercial flights in and/or from the State of Rajasthan.
• This is to the extent the rate of tax exceeds 2%.
• The purchasing airline operator shall generate a declaration form in Form VAT-72 electronically through the official website of the Commercial Taxes Department in the manner as prescribed and furnish a duly signed copy of Form VAT-72 so generated to the selling dealer
This shall come into effect from February 11, 2023
[Notification No. F.12(5)FD/Tax/2023-100]
