ATF at 2% Available only to Selected Operators

· Scope Extended to Include UDAN Airport, Heliport and Waterdrome

· Scheme Period of Three Years Specified

[Notification No. 07/2019-Central Excise dated 22 August 2019]

Seeks to extend the validity of 2% Basic Excise Duty on ATF drawn from RCS-UDAN airport or heliport or waterdrome.

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017, namely:- In the said notification, -

(i) in the opening paragraph for the words “25th Day of August 2019”, the following shall be substituted, namely: -

“the expiry of a period of three years from the date of commencement of operations of the Regional Connectivity Scheme (RCS)- Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome as notified by the Ministry of Civil Aviation or till the end of scheme period whichever is earlier”;

(ii) in the Table, for Sl. No. 7 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: -

(1)	(2)	(3)	(4)
“7.	2710 19 20	Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome	2%”.

2. This notification shall come into force with effect from the 26th August, 2019.

[F. No. 354/102/2015-TRU (Pt.-III)]