Section 13(5) in The Andhra Pradesh Value Added Tax Act, 2005
(5)No input tax credit shall be allowed on the following:(a)Works contracts where the VAT dealer pays tax under the provisions of clauses (b),[xxx] [The expression '(c); omitted by Act No. 21 of 2011, w.e.f. 15-9-2011. ] and (d) of sub-section (7) of Section 4;(b)transfer of a business as a whole;(c)sale of exempted goods except when such goods are sold in the course of export or exported outside the territory of India;(d)exempt sale;(e)Transfer of exempted goods on consignment basis or to branches of the VAT dealer outside the State otherwise than by way of sale;(f)[ the purchase of any goods by an agent for supply of such goods to his resident principal] [Added by Act 28 of 2008, w.e.f. 24-9-2008.](g)[ the transactions on which VAT dealer pays tax under sub-section] [Added by Act No. 4 of 2009, w.e.f. 1-5-2009.] (8A) [or sub-section (8B)] [Inserted by Act 21 of 2011, w.r.e.f. 1-4-2005.] of Section 4 of the Act;(h)[ the supply or sale of goods, on which a VAT dealer pays tax under sub-section (9) of Section 4 of the Act.] [Substituted by Act No. 6 of 2017, dated 26.4.2017.](i)[ transactions on which tax is paid or payable under sub-section(11) of Section 4.] [5. Added by Act No. 21 of 2011, w.e.f. 15-9-2011.]
