Home India Ministry of Civil Aviation Date of commencement of operations at various RCS Airports....
Date: 2022-03-16 Category: Extra Ordinary State: Union Government Country: India

Date of commencement of operations at various RCS Airports.

Issued by Ministry of Civil Aviation · Not Applicable

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Executive Summary & Key Takeaways

## Policy Analysis Report: Notification Regarding Excise Duty and GST Exemption for RCS-UDAN Flights **1. Executive Summary:** This report analyzes a notification issued by the Ministry of Civil Aviation, Government of India, regarding the Regional Connectivity Scheme (RCS) - Ude Desh ka Aam Nagrik (UDAN). The notification specifies the dates of commencement of RCS routes for the purpose of availing excise duty exemption on Aviation Turbine Fuel (ATF) and Goods and Services Tax (GST) exemption on Viability Gap Funding (VGF). The notification clarifies the eligibility criteria for Selected Airline Operators (SAOs) and cargo operators participating in the RCS-UDAN scheme to benefit from these tax exemptions. This report outlines the key provisions of the notification, the affected stakeholders, and the expected outcomes of these provisions. **2. Introduction:** The purpose of this report is to provide a clear and concise overview of the Ministry of Civil Aviation's notification regarding excise duty and GST exemptions for RCS-UDAN flights. This analysis is based solely on the information contained within the provided policy text. **3. Policy Overview:** This notification is related to existing policies that provide excise duty exemptions on ATF and GST exemptions on VGF for RCS-UDAN flights. The core objective is to promote regional air connectivity by reducing the operational costs for airlines participating in the scheme. The overall goal of RCS-UDAN is to make air travel more affordable and accessible to citizens in underserved regions. **4. Background and Rationale:** This notification serves as an amendment to existing notifications regarding excise and tax rates. The likely reason for this notification is to specify the exact dates of commencement of operations for various RCS routes. This specification is crucial because the tax exemptions are valid for a period of three years from the date of commencement of operations. Without these specified dates, there would be ambiguity in determining the eligibility period for the tax exemptions. **5. Key Provisions / Changes:** This notification amends previous notifications by specifically defining the commencement dates of RCS routes. This allows for an accurate calculation of the three-year period for the excise duty exemption on Aviation Turbine Fuel (ATF) and GST exemption on Viability Gap Funding (VGF). The critical elements include: * **Reference to Original Policy:** The notification refers to Government of India, Ministry of Finance notification no. 112017 Central Excise dated 30 June, 2017, subsequently amended vide notification No. 072019Central Excise, dated 22 August, 2019 * **Clarification of Dates:** The notification lists specific RCS airport routes along with their corresponding commencement dates. This provides clarity and certainty regarding the eligibility period for the tax exemptions. * **Tax Exemptions:** Excise Duty on the Aviation Turbine Fuel drawn by Selected Airline Operators SAOs or cargo operators for Regional Connectivity Scheme RCS UDAN * **GST Exemptions:** Goods and Service Tax exemption on disbursement of Viability Gap Funding to SAOs for flights operated under RCS UDAN version 1.0, 2.0 and 3.0 **6. Target Audience and Stakeholders:** The primary target audience and stakeholders affected by this notification include: * **Selected Airline Operators (SAOs):** Airlines operating flights under the RCS-UDAN scheme. * **Cargo Operators:** Operators transporting cargo on RCS-UDAN flights. * **RCS Airports/Heliports/Water Aerodromes:** Airports participating in the RCS-UDAN scheme. * **Ministry of Civil Aviation:** The government body responsible for implementing the RCS-UDAN scheme. * **Ministry of Finance:** The government body responsible for tax-related notifications. **7. Implementation Aspects (Inferred):** Based on the text, the following implementation aspects can be inferred: * **Responsible Agency:** The Ministry of Civil Aviation is responsible for notifying the commencement dates of RCS routes. * **Timeline:** The tax exemptions are valid for a period of three years from the specified commencement date. * **Compliance:** SAOs and cargo operators need to comply with the notified dates to avail the tax exemptions. They are required to be able to demonstrate commencement of operations based on the dates detailed in the notification. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these amendments is to provide clarity and certainty to SAOs and cargo operators regarding their eligibility for excise duty and GST exemptions. This, in turn, is expected to: * Reduce ambiguity and administrative burden for SAOs and cargo operators. * Encourage greater participation in the RCS-UDAN scheme. * Support the overall objective of enhancing regional air connectivity. * Facilitate smoother processing of tax exemptions for eligible operators. **9. Conclusion:** This notification provides critical clarification regarding the commencement dates of RCS routes, enabling accurate determination of eligibility for excise duty and GST exemptions under the RCS-UDAN scheme. By specifying these dates, the notification reduces ambiguity and supports the scheme's objectives of promoting regional air connectivity and making air travel more affordable. The notification demonstrates a commitment to efficient implementation and transparency in the RCS-UDAN initiative.

Key Entities Referenced

Ministry of Civil Aviation: The Indian government ministry responsible for the formulation and administration of rules, regulations and policies relating to civil aviation. New Delhi: The capital of India and the location where the notification was issued. Ministry of Finance: The Indian government ministry concerned with the economy of India, serving as the Treasury of India. Central Excise: Related to the excise duty levied by the central government in India. Aviation Turbine Fuel: A type of jet fuel used in aircraft powered by gas turbine engines. Selected Airline Operators: Airlines selected for the Regional Connectivity Scheme (RCS). Regional Connectivity Scheme RCS UDAN Ude Desh ka Aam Nagrik: A regional airport development and Regional Connectivity Scheme (RCS) of the Government of India to enhance aviation infrastructure and air connectivity in the country. RCS AirportHeliportWater Aerodrome: Airports, heliports, and water aerodromes participating in the RCS UDAN scheme. SHILLONG Meghalaya: An RCS airport in Meghalaya, India. IMPHAL Manipur: An RCS airport in Manipur, India. TEZU Arunachal Pradesh: An RCS airport in Arunachal Pradesh, India. GUWAHATI Assam: An RCS airport in Assam, India. PITHORAGARH Uttarakhand: An RCS airport in Uttarakhand, India. PANTNAGAR Uttarakhand: An RCS airport in Uttarakhand, India. SRINAGAR Uttarakhand: An RCS airport in Uttarakhand, India. DEHRADUN Uttarakhand: An RCS airport in Uttarakhand, India. HALDWANI Uttarakhand: An RCS airport in Uttarakhand, India. GAUCHER Uttarakhand: An RCS airport in Uttarakhand, India. SAHASTRADHARA Uttarakhand: An RCS airport in Uttarakhand, India. CHINYALI SAURUttarakhand: An RCS airport in Uttarakhand, India. DIBRUGARH Assam: An RCS airport in Assam, India. DIMAPUR Nagaland: An RCS airport in Nagaland, India. KUSHINAGAR Uttar Pradesh: An RCS airport in Uttar Pradesh, India. DELHI: The capital of India and a location with air connectivity to other RCS locations Central Tax Rate: Related to the Goods and Services Tax (GST) levied by the central government in India. Goods and Service Tax: An indirect tax used in India on the supply of goods and services. Viability Gap Funding: A grant to support projects that are economically justified but fall short of financial viability. JAMNAGAR Gujarat: An RCS airport in Gujarat, India. BENGALURU Karnataka: An RCS airport in Karnataka, India. HYDERABAD Telangana: An RCS airport in Telangana, India. AGRA UP: An RCS airport in Uttar Pradesh, India. LUCKNOW UP: An RCS airport in Uttar Pradesh, India. SINDHUDURG Maharashtra: An RCS airport in Maharashtra, India. MUMBAI Maharashtra: An RCS airport in Maharashtra, India. BELAGAVI Karnataka: An RCS airport in Karnataka, India. TIRUPATI Andhra Pradesh: A location in Andhra Pradesh with air connectivity to other RCS locations. SHIMLA Himachal Pradesh: An RCS airport in Himachal Pradesh, India. MANDI Himachal Pradesh: An RCS airport in Himachal Pradesh, India. DHARAMSHALA Himachal Pradesh: A location in Himachal Pradesh with air connectivity to other RCS locations. KULLU Himachal Pradesh: A location in Himachal Pradesh with air connectivity to other RCS locations. RAMPUR HUT Himachal Pradesh: A location in Himachal Pradesh with air connectivity to other RCS locations. KHAJURAHO Madhya Pradesh: A location in Madhya Pradesh with air connectivity to other RCS locations. KESHOD Gujarat: An RCS airport in Gujarat, India.
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-16032022-234238 xxxGIDHxxx CG-DL-E-16032022-234238 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 204] नई ददल्ली, ब्धिार, माच ा16, 2022/फाल्ग न् 25, 1943 No. 204] NEW DELHI, WEDNESDAY, MARCH 16, 2022/PHALGUNA 25, 1943 नागर जिमानन मत्रं ालय अजधसचू ना नई ददल् ली, 22 फरिरी, 2022 सा.का.जन. 207(अ).—भारत सरकार, जित् त मंत्रालय ्ारा ददनांक 30 जून, 2017 को जारी अजधसचू ना सख्ं य ा 11/2017-केन्‍द रीय उत् पाद ि्ल्क , जजसे बाद में ददनांक 22 अगस्ट् त, 2019 को जारी अजधसूचना संख् या 07/2019-केन्‍द रीय उत् पाद िल्् क के ्ारा संिोजधत दकया गया ै, के माध् यम स े ररसीएस उ़ाान ैिाईअ्डों अथिा ैले ीपो्टों अथिा िा्र एयरोड्रोमडों से उ़ाने िाली ररसीएस उ़ाान (उ़ाे दिे का रम नागररक) योजना की उ़ाानडों के जलए चयजनत एयरलाइन प्रचालकडों अथिा कागो ऑपरे्रडों ्ारा रैररत दकए जाने िाल े जिमानन ्बााइन ईंधन पर, ररसीएस ैिाईअ्े/ैले ीपो्ा/िा्र एयरोड्रोमडों के प्रचालनडों के प्रारंभ ैोने की तारीख ज सा दक नागर जिमानन मंत्रालय ्ारा अजधसूजचत दकया गया ैो, स ेतीन िर्ा की अिजध के जलए उत् पाद िल्् क को 2% जिजनर्ददष् ् दकया गया ै 2. अजधसूचना स.ं 11/2017-केंरीय उत्पाद ि्ल्क ददनांक 30 जून, 2017 तथा 07/2019-केंरीय उत्पाद ि्ल्क, ददनांक 22 अगस्ट् त, 2019 के उद्देश्य के जलए, ररसीएस उ़ाानडों के माध्यम से, ररसीएस मागटों के प्रारंभ ैोने की जतजथया ं जनम्नान्सार ैैः - क्र.स.ं ररसीएस माग ा सजैत ररसीएस ैिाई अ् ेका नाम ररसीएस-उ़ाान के अतं गता प्रचालनडों के प्रारम्भ ैोन ेकी तारीख 1. जिलागं (मघे ालय) इम्फाल (मजणप्र) - जिलांग (मघे ालय) – इम्फाल 03.08.2021 (मजणप्र) 1799 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. तजे ू(अरुणाचल प्रदिे ) 19.08.2021 ग्िाैा्ी (असम) – तेजू (अरुणाचल प्रदिे ) - ग्िाैा्ी (असम) 3. जपथौरागढ़ (उत्तराखडं ) पंतनगर (उत्तराखंड) – जपथौरागढ़ (उत्तराखंड) - पंतनगर 08-10-2021 (उत्तराखंड) 4. श्रीनगर (उत्तराखडं ) देैरादनू (उत्तराखंड) - श्रीनगर (उत्तराखंड) – देैरादनू 08-10-2021 (उत्तराखंड) 5. ैल््ानी (उत्तराखडं ) 08-10--2021 देैरादनू (उत्तराखंड) - ैल््ानी (उत्तराखंड) - देैरादनू (उत्तराखंड) 6. गौचर (उत्तराखडं ) देैरादनू (उत्तराखंड) - गौचर (उत्तराखंड) - देैरादनू 08-10-2021 (उत्तराखंड) 7. सैस्त्रधारा (उत्तराखडं ) - जचन्‍दयालीसौं़ा (उत्तराखडं ) सैस्त्रधारा (उत्तराखंड) - जचन्‍दयालीसौं़ा (उत्तराखंड) - सैस्त्रधारा 08-10-2021 (उत्तराखंड) 8. सैस्त्रधारा (उत्तराखडं ) - गौचर (उत्तराखडं )- सैस्त्रधारा (उत्तराखंड) - गौचर (उत्तराखंड) - सैस्त्रधारा 08-10--2021 (उत्तराखंड)- 9. जिलागं (मघे ालय) जडब्रूगढ़ (असम) - जिलांग (मेघालय) – जडब्रूगढ़ 26-10-2021 (असम) 10. जिलागं (मघे ालय) ग्िाैा्ी (असम) – जिलांग (मघे ालय) - ग्िाैा्ी 22-11-2021 (असम) 11. जिलागं (मघे ालय) दीमाप्र (नागालण् ड) – जिलांग (मेघालय) - दीमाप्र 22-11-2021 (नागाल ण्ड) 12. क्िीनगर (उत्तर प्रदेि) 26-11-2021 ददल्ली – क्िीनगर (उत्तर प्रदिे ) - ददल्ली 3. इसके अलािा, भारत सरकार, जित् त मंत्रालय ्ारा जारी ददनाकं 28.6.2017 की अजधसूचना संख् या 12/2017 – केन्‍द रीय कर (दर), जजसे बाद में ददनांक 25.01.2018 की अजधसूचना संख् या 2/18-केन्‍द रीय कर (दर) के ्ारा संिोजधत दकया गया ै, के माध् यम स,े ररसीएस – उ़ाान चरण 1.0, 2.0 तथा 3.0 के अतं गता प्रचाजलत की गई उ़ाानडों के जलए, चयजनत एयरलाइन प्रचालकडों (एसएओ) को, ररसीएस – ‘उ़ाान’ के अतं गता उ़ाानडों का प्रचालन प्रारंभ करन े की जतजथ, ज सा दक नागर जिमानन मंत्रालय ्ारा समय-समय पर अजधसजू चत दकया गया ै, से तीन िर्ा की अिजध के जलए संजितररत दकए जाने के जलए, व् यिैायाता अंतर जित्त पोर्ण (िीजीएफ) पर, िस्ट्त् एि ंसेिा कर (जीएस्ी) से छू् प्रदान की गई ै 3.1 अजधसूचना सं. 11/2017-केंरीय उत्पाद ि्ल्क ददनांक 30 जनू , 2017, 07/2019-केंरीय उत्पाद िल्् क, ददनांक 22 अगस्ट् त, 2019, 12/2017-केंरीय कर (दर), ददनांक 28.06.2017 तथा 2/18-केंरीय कर (दर) ददनांक 25.01.2018 के उद्देश्य के जलए, ररसीएस उ़ाानडों के माध्यम से ररसीएस मागटों के प्रारंभ ैोने की जतजथयां जनम्नान्सार ै:ैं- क्र.स.ं ररसीएस माग ा सजैत ररसीएस ैिाई अ् ेका नाम ररसीएस-उ़ाान के तैत प्रचालनडों के प्रारम्भ ैोन ेकी तारीख 1. जडब्रूगढ़ (असम) - इम्फाल (मजणप्र) – जडब्रगू ढ़ 12-07-2021 (असम) 2. जामनगर (गज् रात) बैंगलरू् (कनाा्क) – जामनगर (ग्जरात) – बैंगलरु् 26-08-2021 (कनाा्क)[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3 3. जामनगर (गज् रात) 26-08-2021 ैद राबाद (तले गं ाना) – जामनगर (ग्जरात) – ैद राबाद (तले गं ाना) 4. रगरा (उ.प्र) 01-10-2021 लखनऊ (उ.प्र) - रगरा (उ.प्र.) - लखनऊ (उ.प्र.) 5. ससधद् ग् ा(मैाराष्ट्र) 09-10-2021 म्ंबई (मैाराष्ट्र) - ससध्दग् ा (मैाराष्ट्र) - म्ंबई (मैाराष्ट्र) 6. बले गािी (कना्ा क) 11-10-2021 जतरुपजत (रध्रं प्रदेि) - बेलगािी (कनाा्क) – जतरुपजत (कना्ा क) 7. जिमला (जैमाचल प्रदेि) - मडं ी (जैमाचल प्रदेि) जिमला (जैमाचल प्रदिे ) - मंडी (जैमाचल प्रदेि) – जिमला 09-12-2021 (जैमाचल प्रदिे ) 8. मडं ी (जैमाचल प्रदेि) धमािाला (जैमाचल प्रदेि) - मंडी (जैमाचल प्रदिे ) - धमािाला 09-12-2021 (जैमाचल प्रदिे ) 9. मडं ी (जैमाचल प्रदेि) क्ल्ल ू(जैमाचल प्रदेि) - मंडी (जैमाचल प्रदेि) – क्ल्ल ू(जैमाचल 10-12-2021 प्रदेि) 10. जिमला (जैमाचल प्रदेि) - रामपर् ै् (जैमाचल प्रदिे ) जिमला (जैमाचल प्रदिे ) - रामप्र ै् (जैमाचल प्रदेि) - जिमला 14-12-2021 (जैमाचल प्रदिे ) 11. ददल्ली – खज्राैो (मध्य प्रदेि) - ददल्ली 18.02.2022 12. केिोद (गज् रात) 11.03.2022 म्ंबई (मैाराष्ट्र) – केिोद (ग्जरात) – म्ंबई (मैाराष्ट्र) [फा. सं. एिी-13012/01/2019-डी्ी (भाग-I) (ररसीएस)] उर्ा पाढ़ी, संय्क्त सजचि MINISTRY OF CIVIL AVIATION NOTIFICATION New Delhi, the 22nd February, 2022 G.S.R. 207(E).—Government of India, Ministry of Finance, vide notification no. 11/2017- Central Excise dated 30 June, 2017, subsequently amended vide notification No. 07/2019-Central Excise, dated 22 August, 2019 has specified 2% of Excise Duty on the Aviation Turbine Fuel drawn by Selected Airline Operators (SAOs) or cargo operators for Regional Connectivity Scheme (RCS) – UDAN (Ude Desh ka Aam Nagrik) flights from the RCS - UDAN Airports or Heliports or Water aerodromes for a period of three years from the date of commencement of operations of the RCS Airport/Heliport/Water Aerodrome as notified by the Ministry of Civil Aviation. 2. The dates of commencement of RCS routes by RCS flights for the purpose of notification No. 11/2017-Central Excise dated 30 June, 2017 and 07/2019- Central Excise, dated 22 August, 2019 are notified as under: Sr. No. Name of RCS Airport with RCS route Date of Commencement of operations under RCS-UDAN 1. SHILLONG (Meghalaya) 03-08-2021 IMPHAL (Manipur) - SHILLONG (Meghalaya) - IMPHAL4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (Manipur) 2. TEZU (Arunachal Pradesh) 19-08-2021 GUWAHATI (Assam) - TEZU (Arunachal Pradesh) - GUWAHATI (Assam) 3. PITHORAGARH (Uttarakhand) 08-10-2021 PANTNAGAR (Uttarakhand)- PITHORAGARH (Uttarakhand)- PANTNAGAR (Uttarakhand) 4. SRINAGAR (Uttarakhand) 08-10-2021 DEHRADUN (Uttarakhand)- SRINAGAR (Uttarakhand) - DEHRADUN (Uttarakhand) 5. HALDWANI (Uttarakhand) 08-10-2021 DEHRADUN (Uttarakhand) - HALDWANI (Uttarakhand) - DEHRADUN (Uttarakhand) 6. GAUCHER (Uttarakhand) 08-10-2021 DEHRADUN (Uttarakhand)- GAUCHER (Uttarakhand)- DEHRADUN (Uttarakhand) 7. SAHASTRADHARA (Uttarakhand)- 08-10-2021 CHINYALI SAUR(Uttarakhand) SAHASTRADHARA (Uttarakhand)- CHINYALI SAUR(Uttarakhand)- SAHASTRADHARA (Uttarakhand) 8. SAHASTRADHARA(Uttarakhand)- 08-10-2021 GAUCHER (Uttarakhand) SAHASTRADHARA(Uttarakhand)- GAUCHER (Uttarakhand) - SAHASTRADHARA (Uttarakhand) 9. SHILLONG (Meghalaya) 26-10-2021 DIBRUGARH (Assam)- SHILLONG (Meghalaya)- DIBRUGARH (Assam) 10. SHILLONG (Meghalaya) 22-11-2021 GUWAHATI (Assam)- SHILLONG (Meghalaya)- GUWAHATI (Assam) 11. SHILLONG (Meghalaya) 22-11-2021 DIMAPUR (Nagaland)- SHILLONG (Meghalaya)- DIMAPUR (Nagaland) 12. KUSHINAGAR (Uttar Pradesh) 26-11-2021 DELHI - KUSHINAGAR (Uttar Pradesh) - DELHI[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 5 3. Further, Government of India, Ministry of Finance, vide Notification No. 12/2017 - Central Tax (Rate), dated 28.06.2017, subsequently amended vide Notification No. 2/18 - Central Tax (Rate), dated 25.01.2018 has granted Goods and Service Tax exemption on disbursement of Viability Gap Funding to SAOs for flights operated under RCS - UDAN version 1.0, 2.0 and 3.0; for a period of three years w.e.f. the date of commencement of RCS - UDAN fights, as notified by the Ministry of Civil Aviation from time to time. 3.1 The dates of commencement of RCS routes by RCS flights for the purpose of notifications no. 11/2017-Central Excise dated 30 June, 2017, 07/2019- Central Excise, dated 22 August, 2019, 12/2017 - Central Tax (Rate), dated 28.06.2017 and 2/18-Central Tax (Rate) dated 25.01.2018 are notified as under: Sr. No. Name of RCS Airport with RCS route Date of Commencement of operations under RCS-UDAN 1. DIBRUGARH (Assam) - 12-07-2021 IMPHAL (Manipur) - DIBRUGARH (Assam) 2. JAMNAGAR (Gujarat) 26-08-2021 BENGALURU (Karnataka) - JAMNAGAR (Gujarat) - BENGALURU (Karnataka) 3. JAMNAGAR (Gujarat) 26-08-2021 HYDERABAD (Telangana) - JAMNAGAR (Gujarat) - HYDERABAD (Telangana) 4. AGRA (UP) 01-10-2021 LUCKNOW (UP)- AGRA (UP)- LUCKNOW (UP) 5. SINDHUDURG (Maharashtra) 09-10-2021 MUMBAI (Maharashtra)- SINDHUDURG (Maharashtra)- MUMBAI (Maharashtra) 6. BELAGAVI (Karnataka) TIRUPATI 11-10-2021 (Andhra Pradesh)- BELAGAVI (Karnataka)- TIRUPATI (Karnataka) 7. SHIMLA (Himachal Pradesh)- 09-12-2021 MANDI (Himachal Pradesh) SHIMLA (Himachal Pradesh)- MANDI (Himachal Pradesh)- SHIMLA (Himachal Pradesh) 8. MANDI (Himachal Pradesh) 09-12-2021 DHARAMSHALA (Himachal Pradesh) - MANDI (Himachal Pradesh) - DHARAMSHALA (Himachal Pradesh) 9. MANDI (Himachal Pradesh) KULLU 10-12-2021 (Himachal Pradesh)- MANDI (Himachal Pradesh)- KULLU (Himachal Pradesh)6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 10. SHIMLA (Himachal Pradesh)- RAMPUR 14-12-2021 HUT (Himachal Pradesh) SHIMLA (Himachal Pradesh)- RAMPUR HUT (Himachal Pradesh) - SHIMLA (Himachal Pradesh) 11. DELHI – KHAJURAHO (Madhya 18.02.2022 Pradesh) – DELHI 12. KESHOD (Gujarat) 11.03.2022 MUMBAI (Maharashtra) – KESHOD (Gujarat) – MUMBAI (Maharashtra) [F. No. AV-13012/01/2019-DT (Part-I) (RCS)] USHA PADHEE, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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