Chhattisgarh Notification for Tax Rate of
Aviation Turbine Fuel @ 4%
[Notification
No. F-10-62 /2017/CT/V (110). dated 4th August, 2017]
In exercise of the powers conferred by section 15-B of the Chhattisgarh
Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes
the following amendment in the notification No. F-10-51/2017CT/V(95) Dated 12-07-2017
Amendment
In Schedule to the said notification, in column (2) of serial No. 1 the
word "Aviation turbine fuel other than that specified in clause (ii-d) of
section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)" the words " Aviation turbine fuel" shall be
substituted.
2. This amendment deemed to have come into force from 1st July, 2017
Comment
Prior to amendment above mentioned notification read as under:
Notification No. F-10-51/2017/CT/V (95). dated
12th July, 2017
In exercise of the powers conferred by section 15-B of the Chhattisgarh
Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts
the class of goods specified in column (2) of the Schedule below, from payment
of tax to the extent specified in column (3), subject for the period from
1-7-2017 to 31-3-2018
SCHEDULE
|
S. No. |
Class of goods |
Extent of exemption |
Restriction and conditions |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
Aviation turbine fuel other than
that specified in clause (ii-d) of section 14 of the Central Sales Tax Act,
1956 (No. 74 of 1956). |
Partly so as to reduce the rate
of tax to 4 percent |
- |
By Order and in the Name of the Government of Chhattisgarh