G.O. Ms. No. 175, Notifications under the Tamil Nadu Value Added Tax Act, 2006
The Government of Tamil Nadu, through the Commercial Taxes and Registration Department, issued G.O. Ms. No. 175, Commercial Taxes and Registration (B2), dated 4th November 2019, reducing tax on specified sales of Aviation Turbine Fuel by Oil Companies to qualifying domestic freighter aircraft. The reductions applied only from midnight of 4th November and 5th November 2019 until midnight of 3rd May and 4th May 2020, and do not regulate land, property ownership or registration.
What the notifications covered
G.O. Ms. No. 175, Commercial Taxes and Registration (B2), dated 4th November 2019, contains two notifications issued by the Government of Tamil Nadu under the Tamil Nadu Value Added Tax Act, 2006. Both provided temporary tax reductions for sales of Aviation Turbine Fuel by an Oil Company to qualifying domestic freighter aircraft departing from airports other than metropolitan airports.
A metropolitan airport was defined as an airport situated in a metropolitan area as defined in the Constitution (Seventy-Fourth Amendment) Act, 1992.
Tax reductions
The Commercial Taxes and Registration Department notifications provided:
- Notification No. II(2)/CTR/850(c-1)/2019 reduced the tax on Aviation Turbine Fuel, including jet fuel, from 29 per cent to 1 per cent for qualifying domestic freighter aircraft.
- Notification No. II(2)/CTR/850(c-2)/2019 reduced the tax from 5 per cent to 1 per cent for qualifying domestic freighter aircraft with a maximum take-off mass of less than forty thousand kilograms.
- In both cases, the aircraft had to depart from an airport other than a metropolitan airport.
- The aircraft had to arrive after 23.00 hours, depart before 7.00 hours and remain parked at the airport for at least three hours.
Declaration requirement
The dealer claiming the reduced rate had to submit a declaration completed and signed by the purchaser with the monthly return to the assessing officer concerned.
The prescribed declaration recorded:
- The fuel invoice number, date and value.
- The domestic freighter flight number and airline name.
- The destination airport and expected departure date and time.
- Certification that the fuel was intended for domestic use.
- Certification that the scheduled domestic freighter aircraft was stationed at the departing airport for three hours.
- The name, address, signature, designation and seal of the authorised officer of the domestic airline.
Period and relevance to property readers
The Commercial Taxes and Registration Department tax reductions came into force at midnight of 4th November and 5th November 2019 and remained effective until midnight of 3rd May and 4th May 2020. The notifications concern Aviation Turbine Fuel taxation and airline declarations. They contain no provisions about land use, property title, ownership, planning permission or property registration.
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Common questions
Does G.O. Ms. No. 175 affect my land or property registration in Tamil Nadu?
No property or land provisions appear in the notifications. They deal only with temporary tax reductions on specified sales of Aviation Turbine Fuel to domestic freighter aircraft.
Which aircraft qualified for the reduced tax rate?
The aircraft had to be a domestic freighter departing from an airport other than a metropolitan airport, arriving after 23.00 hours, departing before 7.00 hours and parking there for at least three hours. One notification specifically covered aircraft with a maximum take-off mass of less than forty thousand kilograms.
How long did the reduced tax rates apply?
They applied from midnight of 4th November and 5th November 2019 until midnight of 3rd May and 4th May 2020.
What proof was required to claim the reduced rate?
The dealer had to file a purchaser-signed declaration with the monthly return to the assessing officer. The declaration included flight, invoice, destination, domestic-use and three-hour parking details.
