Section 8(2) in The Maharashtra Value Added Tax Act, 2002
(2)In accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel) Act, 2002, (36 of 2002) no tax shall be levied on the sales of fuel [***] [Deleted 'and lubricants' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] which are filled into receptacles forming part of any aircraft registered in a country other than India, if-(a)the said country is a party to the Convention on International and Civil Aviation, 1944; and(b)the said country has entered into an Air Services agreement with India; and(c)the aircraft is operating on a scheduled or non-scheduled service to or from India.
