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[Section 30]
[Entire Act]
State of Andhra Pradesh - Subsection
Section 30(3) in Andhra Pradesh Tax on Luxuries Act, 1987
| SNo | Description | Point of Levy | Rate of tax |
| 1. | Chewing Tobacco Preparations Commonly known asKhara Masala,Kimam,Dokta,Zarda[Sukha and Surti and gutka andother manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts andessences"] [Substituted 'Sukha and Surti' by Act No. 40 of 2001, dated 15.10.2001.] | At the first point of supply of luxuries in theState by sale or otherwise. | 50 paise in every rupee |
| 2. | Cigarettes | At the first point of supply of luxuries in theState by sale or otherwise. | 50 paise in every rupee |