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Thread: Different Schedules in Andhra Pradesh Value Added Tax (APVAT)

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    Default Different Schedules in Andhra Pradesh Value Added Tax (APVAT)

    Different Schedules in Andhra Pradesh Value Added Tax (APVAT)

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    Default SCHEDULE – I in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – I in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – I

    (See Section 7)
    List of Goods exempt from Tax under Section 7
    Sl.No. Name of the Commodity
    1. Agricultural implements manually operated or animal driven including hand operated sprayers and dusters. (the words in italics were added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-08-2005.)
    2. Aids and implements used by handicapped persons
    3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw
    4. Betel leaves
    5. Books, periodicals and journals including maps, charts, globes and atlases
    (the words in italics were added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-08-2005.)
    6. Charkha, Ambar Charkha and Gandhi Topi
    7. Charcoal
    8. Jowar, Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu or variga rice, Korralu or Korra Rice.
    9. Condoms and contraceptives
    10. Cotton yarn in hank and silk yarn in hank
    11. Curd, Lussi, Butter Milk and separated milk
    12. Earthen pot
    13. Electrical energy
    14. Firewood other than casuarina poles, eucalyptus logs and cut sizes thereof
    15. Fishnet and fishnet fabrics
    16. Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder
    17. Fresh plants, saplings and fresh flowers
    18. Vegetables & fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned.
    19. Garlic and Ginger
    20. Bangles made of shells, glass, lac or any other material other than those made of precious metals
    (The original entry “20.Bangles made of shell, Glass, Lac or Plastic” is substituted by the Act No 10 of 2006 dated 4th January 2006, w.e.f 01.12.2005.)
    21. Handlooms, parts and accessories thereof and goods produced from handlooms.
    22. Human blood and blood plasma
    23. Kumkum, Bindi, alta and Sindur
    24. Meat , Flesh of poultry , fish including dry fish, prawns,lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; eggs, live stock and animal hair.
    (the original entry “24.Meat, Fish, Chicken, prawn, prawn seed and other aquatic products when not cured or frozen and eggs, livestock and animal hair.” is substituted by the G.O MS No 795 Rev ( CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)
    25. National Flag
    26. Organic manure
    27. Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc, sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form
    28. Raw wool
    29. Semen including frozen semen
    30. Silk worm laying, cocoon and raw silk other than raw silk from outside the country.
    (The words in italics were added by the G.O MS No 795 Rev ( CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)
    31. Slate and slate pencils
    32. Tender green coconut
    33. Toddy, Neera and Arak
    34. Unbranded bread
    35. Unprocessed and unbranded Salt
    36. Water other than-
    i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised water, and
    ii) water sold in sealed container
    37 Prasadam, Bhog or Maha Bhog by Religious Institutions
    38 Plantain Leaves
    39 Bamboo Matting
    40 Puffed Rice, Parched Rice, Murmuralu and Atukulu
    41 Husk of pulses, paddy, groundnut and wheat bran
    42 Leaf plates and leaf cups-pressed or stitched and loose and unstitched vistarakulu
    43 Unbranded broomsticks
    44 Seeds for sowing and gardening purposes
    45 Cotton Fabrics., man made fabrics and woollen fabrics
    46 Sugar
    47 Tobacco
    48. Rakhi.
    (The entry at serial no 48 was added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 01-09-2005.)
    49. Made ups and garments made of Khadi cloth.
    (The entry at serial no 49 was added by the Act No 10 of 2006 dated 4th January 2006 w.e.f01.12.2005)

    Explanation : The goods mentioned in entries 45, 46 & 47 of this schedules shall be goods included in the relevant heads and sub-heads of the 1st Schedule to the Additional Duties of Excise (Goods of special importance) Act 1957, but does not include goods where no additional duties of excise are levied under that schedule.

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    Default SCHEDULE –II in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE –II in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – II

    (See Section 8)
    Transactions Zero-Rated and Eligible for Input Tax Credit
    Sl.No. Description
    1. Sale of taxable goods in the course of inter-state Trade or Commerce falling within the scope of Section 3 of the Central Sales Tax Act, 1956
    2. Sale of goods falling within the scope of Section 5(1) and Section 5(3) of the Central Sales Tax Act, 1956.
    3. Sales of goods to any unit located in SEZ.
    4. Goods or products specifically marketed with brand “A.P Girijan Co-Operative Corporation Limited.”
    (The entry at Sl.No 4. is inserted by G.O MS No 795 Rev (CT-II) Dept. Dt 29-06-2006 w.e.f 01-07-2006)

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    Default SCHEDULE – III in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – III in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – III


    (See sub section (3) of Section 4)

    List of goods taxable @ 1%

    S.No. NAME OF THE COMMODITY
    1. Bullion, Specie, Platinum and other precious metals.
    (The original entry “1. Bullion and Specie” is substituted by Act No 10 of 2006 dated 4th Jan 2006 w.e.f
    01.12.2005)

    2. Articles and jewellery made of bullion or specie or any other precious metals and
    jewellery embedded with precious stones and semi-precious stones”.
    (The original entry “Articles and Jewellery made of bullion or specie or both and Jewellery embedded with precious stones and semi-precious stones and gold coated or gold covered jewellery” is substituted by Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005 )

    3. Precious stones, that is to say, Diamonds, Emeralds, Rubies, Sapphires and semiprecious stones and Pearls
    Last edited by vat1; 08-07-2010 at 11:08 AM.

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    Default SCHEDULE – IV in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – IV in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – IV
    (See sub section (3) of Section 4)
    List of goods taxable @ 4%

    Sl.No. NAME OF THE COMMODITY
    1. Agricultural implements not operated manually or not driven by animal
    2. All intangible goods including copyright, patent, rep license, DEPB
    3. All kinds of bricks including fly ash bricks, refractory bricks
    4. Asphaltic roofing sheets
    5. Earthen tiles other than ceramic and glazed tiles
    6. All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank.
    7. All utensils including pressure cookers and pans excepting utensils made of precious
    metals;
    (The original entry “7.Aluminium utensils and enameled utensils” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
    8. Arecanut, betel nut and betel nut powder
    9. Bamboos, Casuarina poles, eucalyptus logs and cut sizes thereof
    10. Bearings of all kinds
    11 Beedi leaves
    12 Transmission rubber belts
    13 Bicycles, E.Bikes tricycles, cycle rickshaws & parts and accessories thereof
    (The words in bold italics were added by the G.O MS No 795 Rev (CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)

    14 Bitumen
    15 Branded bread
    16 Bulk Drugs
    17. Electric Motors and Oil Engines up to a capacity of 10 HP, Centrifugal, Monobloc and submersible pump sets Starters of electric motors and pump sets, parts and accessories thereof.;
    (* the original entry “17.Centrifugal, monobloc and submersible pumps” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
    18 Coffee beans and seeds, cocoa pod, green tea leaf and chicory
    19 Chemical fertilizers, Bio-fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines
    (The original entry “Chemical fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)
    20 Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof including drip and sprinkler irrigation systems but excluding mosquito repellants in any form.
    (the words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 1-9-2005.)
    21 Coir and Coir products excluding coir mattresses
    22. Cotton waste and Cotton yarn waste
    23 Crucibles
    24 Electrodes including welding electrodes and welding rods
    25 Exercise Note books including Graph books and laboratory note books, Office stationery including computer stationery, writing pads and Account Ledgers
    26 Fibers of all types and fibre waste
    27 Ferrous and non-ferrous metals and alloys and extrusions thereof
    28 Flour, Atta, Maida, Suji, Besan, Ravva, Vermicelli and semiya.
    (The original entry “Flour, Atta, Maida, Suji, Besan and Ravva” is substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
    29 Parched and fried grams or dhalls
    30 Jaggery
    31 Hand Pumps, parts and fittings thereof and fittings thereof;
    (The words in italics are added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-8-2005.)
    32 Herb, bark, dry plant, dry root, commodity known as jari booti and dry flower
    33 Hose Pipes
    34 Hosiery goods of all kinds
    35 Rice bran including de-oiled rice bran
    36 Ice
    37 Incense Sticks commonly known as, Agarbathi, dhupkathi or dhupati
    38 Industrial cables, (High voltage cables, XL PE Cables, Jelly filled cables, optical fibre cables)
    Attached Files Attached Files

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    Default SCHEDULE – V in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – V in Andhra Pradesh Value Added Tax (APVAT)
    SCHEDULE – V
    (See sub section (3) of Section 4)
    Goods Taxable at Standard Rate (RNR) of 12.5 %

    All Goods other than those specified in Schedules I, III, IV and VI.

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    Default SCHEDULE – VI in Andhra Pradesh Value Added Tax (APVAT)

    SCHEDULE – VI in Andhra Pradesh Value Added Tax (APVAT)
    SCHEDULE –VI

    (See sub section (5) of Section 4)
    Goods subjected to tax at special rates

    Item No.
    Description
    Point of levy
    Rate of tax
    1.
    All liquors, bottled and packed as per the provisions of the A.P Excise Act,1968 including Imported liquor) but excluding toddy and arrack:
    At the point of first sale in the State
    70%
    (The original entry “1.All liquors, bottled and packed as per the provisions of the A.P. Excise Act,1968 (including imported liquor) but excluding toddy and arrack:
    (a)
    Where cost of such liquor is more than Rs.700/- per case;
    At the point of first in the State
    90%
    (b)
    Where cost of such liquor is Rs.700/- or below per case
    At the point of first in the State
    70%
    is substituted by the Act No 23 of 2005 Dated 26th Oct. 2005 w.e.f 20-6-2005.)
    2
    Petrol
    At the point of first in the State
    33 %
    3
    Aviation motor spirit and any other motor spirit
    At the point of first in the State
    33 %
    4
    Aviation turbine fuel
    At the point of first in the State
    33 %
    5
    All kinds of Diesel Oils including C9
    At the point of first in the State
    22.25%
    {The entries “
    2
    Petrol
    At the point of first in the State
    *(32.55%) 34%
    3
    Aviation motor spirit and any other motor spirit
    At the point of first in the State
    *(32.55%) 34%
    4
    Aviation turbine fuel
    At the point of first in the State
    *(32.55%) 34%
    5
    All kinds of Diesel Oils including C9
    At the point of first in the State
    *(21.33%) 23%
    (Tax rates in brackets are substituted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 20-6-2005.)
    (The original entry “5. Diesel oil” is substituted by G.O.Ms.No.558, Revenue (CT-II), 15th May, 2006 w.e.f 01-05-2006)”
    are substituted by G.O MS NO.681Rev (CT-II) Dept, Dated: 10-06-2006 w.e.f 10-06-2006.}
    Explanation – I : For the purpose of item (1) when any distillery or brewery or any dealer sells liquor to the Andhra Pradesh Beverages Corporation Limited, or Canteen Stores Department, the sale by the Andhra Pradesh Beverages Corporation Limited or Canteen Stores Department shall be deemed to be the first sale.

    Explanation – II : For the purpose of item (1) sale of liquor by any distillery or brewery or any
    dealer to Andhra Pradesh Beverages Corporation Limited or Canteen Stores Department shall be exempt
    from tax under the Act.

    Explanation – III : For the purpose of item (1), a case means 12 numbers of 1000ml; 12 numbers of
    750ml; 24 numbers of 375ml; 48 numbers of 150ml; 90 numbers of 100ml bottles of IML/Wine and 12
    numbers of bottles of Beer.

    Explanation-III-A-the amendment issued to item 1 in the notification issued in G.O.Ms.No.1229, Revenue
    (CT.II) Department, dated 20-06-2005, shall be deemed to have come into force w.e.f.1-4-2005 in so far as
    it relates to the stocks of liquor costing more than Rs.700 per case held by M/s. Andhra Pradesh Beverages
    Corporation Limited, as on 01-04-2005, and sold thereafter with old MRP stickers and at the old billing rates
    as per the orders issued by the Government in G.O.Rt.No.399, Revenue(Excise-II) Department, dt.31-03
    2005.
    (Explanation III-A is added by the Act No 23 0f 2005 dated 26th Oct 2005 w.e.f 28-7-2005.)

    Explanation – IV : For the purpose of items 2,3,4 and 5 a sale by one oil company to another oil
    company shall not be deemed to be the first sale in the State. Accordingly any sale by one oil company to
    any other person (not being an oil company) shall be deemed to be the first sale in the State.

    Note: The expression ‘oil company’ in this explanation means:
    (a) Hindustan Petroleum Corporation Limited
    (b) Indian Oil Corporation Limited
    (c) Bharat Petroleum Corporation Limited
    (d) Indo-Burma Petroleum Company Limited
    (e) Chennai Petroleum Corporation Limited
    (f) Reliance Industries
    (g) Reliance Petro Marketing Private Limited
    (h) Reliance Petroleum Private Limited
    (i) Oil and Natural Gas Commission and
    (j) Such other oil company as the Government may, from time to time, by notification in the Gazette
    specify in this behalf.
    (k) Shell India Marketing Private Limited
    (Clause (k) to the Note to schedule VI is added by G.O.Ms.No.558, Rev (CT-II), Dated 15th May, 2006 w.e.f
    1-05-2006)
    Last edited by vat1; 08-07-2010 at 11:48 AM.

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