Section 16(9) in Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012
(9)The licensee shall be required to pay Privilege Fee @ 8%, plus applicable Value Added Tax (VAT) thereon, on the Sale Price of IMFL and FL purchased from APBCL when the cumulative value of his/her purchases during the licence year exceeds six times of the annual Licence Fee
