Section 22(3A) in The Andhra Pradesh Value Added Tax Act, 2005
(3A)[ Notwithstanding any thing contained in sub-section 93), in the case of a dealer, executing works contract for Government or Local Authority, wherever tax at the rate of] [Inserted by Act No. 28 of 2008, w.e.f. 24-9-2008.] [5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 14-9-2011.] is added separately to the estimated value of the contract, such tax shall be collected by the contractee and remitted in the manner as may be prescribed.
