Maharashtra Government issues clarification regarding Entry 11A of Schedule B under the Maharashtra VAT Act, 2002 which reduced the rate of Aviation Turbine Fuel sold within Maharashtra for Flights under Regional Connectivity Scheme (RCS) to 1% w.e.f April 01, 2017 for a period of 10 years; Provides that said benefit is available for RCS flights on both- origin as well as departure airports; Further clarifies that RCS-UDAN flights by Fixed Wing Aircrafts, Helicopters, and Seaplanes at any Airport/Heliport/Helipad/Water Aerodome within Maharashtra will be covered within the scope of benefit subject to Notification No. VAT. 1517/CR156/Taxation; Apprises that said Circular , being clarificatory in nature, cannot be made use of for legal interpretation of provisions of law.