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State of Andhra Pradesh - Act

The Andhra Pradesh Value Added Tax Act, 2005

ANDHRA PRADESH
India

The Andhra Pradesh Value Added Tax Act, 2005

Act 5 of 2005

Published on 9 July 2013
Commenced on 9 July 2013
[This is the version of this document from 9 July 2013.]
[Note: The original publication document is not available and this content could not be verified.]

The Andhra Pradesh Value Added Tax Act, 2005(Act No. 5 of 2005)Last Updated 14th November, 2019Critical Summary of VAT Act, 2005As and from 1st April, 2005 a new tax system called Value Added Tax will come into force throughout India. It will replace totally the existing sales tax system whereunder tax was levied and collected at every stage of sale or purchase of goods or at specified points. There were different rates as many as 16 for different commodities. In addition several goods, transactions, individuals and classes of persons were exempted from the levy and collection of tax. There were tax holidays, loans and deferments of tax. In the course of time it has become too cumbersome. Evasion and avoidance of tax have become common. Enforcement has become arbitrary. A new system of tax called value added tax is designed to cure many of the problems above stated.What is VAT?In this context the Government of India thought it advisable to replace sales tax by VAT. The principal and most attractive feature of the value added tax system is that in the tax payable by the dealer to the Government on his sales turnover he will get advantage of deduction of the entire tax paid by him to his vendor at the time of purchase. For example, if a dealer purchases goods for Rs. 10 lakh and pays his vendor a tax at 5% amounting to Rs.50,000/-; when he in his turn sells the same goods for Rs. 20 lakhs, he should pay tax at 5% which comes to Rs. 1,00,000/-. But in the case of VAT he gets a rebate of Rs.50,000/- which he has already paid at the time of purchase and pays only Rs. 50,000/- as tax and not Rs. 1,00,000/-. This advantage he will get only if he maintains the accounts properly and correctly. Therefore under VAT system it is to the advantage of the dealers to maintain accounts correctly one after the other in the chain from manufacturer to the consumer. The above adjustment makes it clear that what the VAT dealer pays as tax is on the difference between the purchase value of the goods and their sale value when he sells them. Such difference is called value addition which may consist of the costs of processing, packaging, transit incurred by the dealer between the date of purchase and the date of delivery of the goods he sold, the tax he paid to his vendor and his own profit margin. Hence this tax system has come to be called Value Added Tax System.Three categories of dealersUnder VAT there are three classes of dealers. Those dealers whose taxable turnover is less than Rs. 7.5 lakhs, and the dealer who deals exclusively in exempted goods are called exempted dealers. They need not get themselves registered nor pay any tax. Even where the turnover of the exempted dealer exceeds Rs. 1 crore he still continues to be exempted dealer, if he is dealing in exempted goods.The next group of dealers are called TOT dealers. The TOT dealer is a dealer whose turnover of all taxable goods exceeds Rs. 7.5 lakhs but does not exceed Rs. 50 lakhs (w.e.f. 20-4-2012). The rate at which the TOT dealer pays the tax is 1% flat rate. These dealers cannot claim the rebate of tax they pay to the dealers from whom they purchase their goods nor the tax they collected from their purchasers will be counted in the tax payable by the subsequent dealer or VAT dealer. The advantages the TOT dealers enjoy are: (1) they need not maintain the accounts separately for each class of goods for which different tax rates are prescribed under the Schedule; (2) easy quantification of their tax liability. It is in the interests of the TOT dealers that they should bring into account their turnover duly and properly so that they may have the advantage of being taxed at the concessional rate of 1%.The third category of dealers are called VAT dealers whose taxable turnover is above Rs. 50 lakhs (now T.O. limit increase, w.e.f. 20-4-2012). They constitute an important sector of the whole system. In order that this system works smoothly and without any complications, the Act deliberately did not provide any exemptions whatsoever in respect of any commodities or to any dealer or classes of dealers who come under the VAT net.The Act does not contain any provisions whereby the State Government can interfere with the working of the system. It is expected that VAT would operate as a computer by itself in accordance with the programme already set.RegistrationOf the three categories of dealers - exempted dealers, TOT dealers and VAT dealers, the first of them need not get themselves registered, and they are unaffected by law. The second category of dealers must have been already registered under the existing Sales Tax Act. They might have been given their General Registration Number (GRN). All those dealers who were already registered under the existing Sales Tax Act and whose turnover is above Rs.7.5 lakhs and upto Rs.50 lakhs are deemed to have been registered as TOT dealers. In case, the turnover of these dealers exceeds Rs. 50 lakhs they should necessarily apply for registration as VAT dealers if they are not already classified as TOT dealers and given Tax Identification Number (TIN) by date of commencement of the Act. Those dealers who expect their turnover to exceed Rs. 50 lakhs in a year the last date of which falls in any month after 31st March, 2005 and all those dealers who start business after 31st March, 2005 and who estimate that their turnover in a year may exceed Rs. 50 lakhs shall apply for registration and get themselves registered as VAT dealers. The immediate consequence of registration as a VAT dealer is that he shall pay tax at 1%, 5% (w.e.f. 14-9-2011), 14.5% (w.e.f. 15-1-2010) or at special rates on the goods he sells and shall have the advantage of deducting the input tax they pay to the dealers from whom they purchase in the tax payable by them.A registration as a VAT dealer mandates that the dealers shall maintain the accounts in the manner prescribed and shall pay the tax in accordance with time schedule.{||-| Introduction to VAT6|}The following Act of the Andhra Pradesh Legislative Assembly which was reserved by the Governor on the 16th March, 2005 for the consideration and assent of the President received the assent of the President on the 25th March, 2005 and the said assent is hereby first Published on the 28th March, 2005 in the Andhra Pradesh Gazette for general information.An Act to provide for and consolidate the law relating to levy of value added tax on sale or purchase of goods in the State of Andhra Pradesh and for matters connected therewith and incidental thereto.Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty sixth Year of the RePublished of India as follows:

Chapter I
Preliminary

1. Short title, extent and commencement:-

(1)This Act may be called the Andhra Pradesh Value Added Tax Act, 2005.

(2)It extends to the whole of the State of Andhra Pradesh.

(3)

(a)Sections 1,2,17,18 and 78 shall be deemed to have come into force with effect from 31st January, 2005 ; and

(b)the remaining provisions shall come into force on such date[as the Government may, by notification, appoint] [[Andhra Pradesh Value Added Tax Act, 2005 (Act No. 5 of 2005) - Implementation date - Notification - Issued.

G.O.Ms. No. 386 Revenue (CT-II) Department dated 30-3-2005In exercise of the powers conferred by sub-section (3) (b) of Section 1 of the Andhra Pradesh Value Added Tax Act, 2005 (Act No. 5 of 2005), the Governor of Andhra Pradesh hereby appoints 1st April, 2005 as the date on which the provisions of Andhra Pradesh Value Added Tax Act, 2005, shall come into force except the provisions mentioned in sub-section (3)(a) of Section 1 of the said Act. ]].

2. Definitions.

- In this Act, unless the context otherwise requires-

(1)'Additional Commissioner' means any person appointed to be an Additional Commissioner of Commercial Taxes under Section 3A;

(2)'Appellate Deputy Commissioner' means any person appointed under Section 3A to be an Appellate Deputy Commissioner or any other officer not below the rank of Deputy Commissioner authorized by the Commissioner to be an Appellate Deputy Commissioner;

(3)'Appellate Tribunal' means the Appellate Tribunal appointed under Section 3;

(4)'Assessing authority' means any officer of the Commercial Taxes Department authorized by the Commissioner [or as may be prescribed] [Inserted by Act 21 of 2011, w.e.f. 15-9-2011.] to make any assessment in such area or areas or the whole of the State of Andhra Pradesh;

(5)'Assistant Commissioner' means any person appointed to be an Assistant Commissioner of Commercial Taxes under Section 3A;

(6)Business' includes:

(a)any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on or undertaken with a motive to make gain or profit and whether or not any gain or profit accrues there from;

(b)Any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern and

(c)Any transaction in connection with commencement or incidental or ancillary to the commencement or closure of such trade, commerce, manufacture, adventure or concern.

Explanation. - For the purpose of this clause

(i)the activities of raising of manmade forests or rearing of seedlings or plants shall be deemed to be business;

(ii)any transaction of sale or purchase of capital goods pertaining to such trade, commerce manufacture, adventure or concern shall be deemed to be business;

(iii)A sale by a person whether by himself or through an agent of agricultural or horticultural produce grown by himself or grown on any land whether as owner or tenant in a form not different from the one in which it was produced, save mere cleaning, grading or sorting does not constitute business.

(7)'Casual trader' means a person who, whether as principal, agent or in any other capacity, carries on occasional transactions of a business nature involving the buying, selling, or distribution of goods in the State, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration.

(8)'Commissioner' means any person appointed by the Government to be the Commissioner of Commercial Taxes under Section 3A;

(9)'Commercial Tax Officer' means any person appointed to be Commercial Tax Officer under Section 3A;

(10)'Dealer' means any person who carries on the business of buying, selling, supplying or distributing goods or delivering goods on hire purchase or on any system of payment by instalments, or carries on or executes any works contract involving supply or use of material directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, and includes:

(a)A company, a Hindu undivided family or any society including a co-operative society, club, firm or association which carries on such business;

(b)a society including a co-operative society, club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;

(c)a casual trader, as hereinbefore defined;

(d)any person, who may, in the course of business of running a restaurant or an eating house or a hotel by whatever name called, sells or supplies by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink whether or not intoxicating;

(e)any person, who may transfer the right to the use of any goods for any purpose whatsoever whether or not for a specified period in the course of business to any other person;

(f)a commission agent, a broker, a delcredere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal; [or principals] [Added by Act No. 28 of 2008, w.e.f. 24-9-2008.].

Explanation I:-Every person who acts as an 'agent of a non-resident dealer', that is, as an agent on behalf of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as,

(a)a mercantile agent as defined in the Sale of Goods Act, 1930 (Central Act III of 1930), or

(b)an agent for handling goods or documents of title relating to goods, or

(c)an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment and every local branch of a firm or company situated outside the State,

shall be deemed to be a dealer for the purpose of the Act;Explanation II:- Where a grower of agricultural or horticultural produce sells such produce grown by himself on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, in a form different from the one in which it was produced after subjecting it to any physical, chemical or any process other than mere cleaning, grading or sorting, he shall be deemed to be a dealer for the purpose of the Act;Explanation III:- The Central Government or the State Government which, whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration shall be deemed to be a dealer for the purposes of the Act;Explanation IV:- Each of the following persons and bodies, whether or not in the course of business, who sells or disposes of any goods including unclaimed or confiscated or unserviceable goods or scrap, surplus, old, obsolete, or discarded material or waste products whether by auction or otherwise, directly or through an agent for cash, or for deferred payment or for any other valuable consideration shall be deemed to be a dealer to the extent of such disposals or sales, namely:

(i)Port Trust;

(ii)Municipal Corporations, Municipal Councils, and other local authorities;

(iii)Railway authorities;

(iv)Shipping, transport and construction companies;

(v)Air transport companies and air-lines including National Airport Authority;

(vi)Transporters, holding permits for transport vehicles granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988) which are used or adopted to be used for hire;

(vii)Andhra Pradesh State Road Transport Corporation; Customs Department of the Government of India administering the Customs Act, 1962 (Central Act 52 of 1962);

(ix)Insurance and financial corporations or companies and Banks included in the Second Schedule to the Reserve Bank of India Act, 1934 (Central Act 2 of 1934);

(x)Advertising agencies;

(xi)Any other Corporation, company, body or authority owned or set up by or subject to administrative control of the Central Government or any State Government.

Explanation V:- Save as otherwise expressly provided for under the Act, the word 'dealer' shall include a VAT dealer and a TOT dealer;

(11)'Deputy Commercial Tax Officer' means any person appointed to be a Deputy Commercial Tax Officer under Section 3A;

(12)'Deputy Commissioner' means any person appointed to be a Deputy Commissioner of Commercial Taxes under Section 3A;

(13)'Exempt sale' means a sale of goods on which no tax is chargeable, and consequently no credit for input tax related to that sale is allowable;

(14)'Exempted Turnover' means the aggregate of sale prices of all goods exempted under the Act and full or part of the actual value or fair market value of all transactions not taxable under the provisions of the Act, including transactions falling under Section 6A of the [Central Sales Tax Act, 1956;] [Substituted for the word'Sales levy Validation Act, 1956' by Andhra Pradesh Act no. 23 of 2005. w.e.f. 29-8-2005.]

(15)'Fair market value' means the price that the goods would ordinarily fetch on sale in the open market on the date of sale or dispatch or transfer of such goods;

(16)'Goods' means all kinds of movable property other than newspapers, auctionable claims, stocks, shares and securities, and includes all materials, articles and commodities including the goods as goods or in some other form, involved in the execution of a works contract or those goods used or to be used in the construction, fitting out, improvement or repair of movable or immovable property and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;

(17)'Goods vehicle' means any motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers and also includes every wheeled conveyance;

(18)'Government' means the State Government of Andhra Pradesh;

(19)'Input tax' means the tax paid or payable under the Act by a VAT dealer to another VAT dealer [whether directly by himself or through his agent on his behalf] [Inserted by Act No. 28 of 2008, w.e.f. 24-9-2008.] on the purchase of goods in the course of business;

(20)'Joint Commissioner' means any person appointed to be a Joint Commissioner of Commercial Taxes under Section 3A;

(21)'Notification' means a notification Published in the Andhra Pradesh Gazette and the word 'notified' shall be construed accordingly;

(22)'Output tax' means the tax paid or payable by a VAT dealer [whether by himself or through his agent] [Inserted by Ibid.] on the sale of goods to another VAT dealer or any other person;

(23)'Place of business' means any place where a dealer purchases or sells goods and includes:

(a)any warehouse, godown or other place where goods are stored or processed or produced or manufactured; or

(b)any place where a dealer keeps his books of accounts; or

(c)any place where business is carried on through an agent by whatever name called, the place of business of such agent;

(24)'Prescribed' means prescribed by the Rules made under the Act;

(25)'Purchase Price' means the amount of valuable consideration paid or payable by a person for any purchase made including any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof;Explanation I:- Where the purchase is effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract, purchase price shall mean the total consideration for the works contract, and for the purpose of levy of tax purchase price shall be taken to mean the price as may be determined in accordance with the rules, by making such deductions from the total consideration for the works contract as may be prescribed;Explanation II:- The amount of duties levied or leviable on the goods under the Central Excise Act, 1944 (Central Act 1 of 1944), or the Customs Act, 1962 (Central Act 52 of 1962) shall be deemed to be part of the purchase price of such goods, whether such duties are paid or payable by or on behalf of the seller or the purchaser or any other person;Explanation III:- Purchase price shall not include tax paid or payable by a person in respect of such purchase;

(26)'Return' means any return required to be furnished under the Act or the Rules made thereunder;

(27)'Rules' means rules made under the Act;

(28)'Sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods whether as such goods or in any other form in pursuance of a contract or otherwise by one person to another in the course of trade or business, for cash, or for deferred payment, or for any other valuable consideration or in the supply or distribution of goods by a society (including a co-operative society), club, firm or association to its members, but does not include a mortgage, hypothecation or pledge of, or a charge on goods.Explanation I:- A delivery of goods on the hire purchase or any system of payment by instalments shall, notwithstanding the fact that the seller retains the title in the goods, as security for payment of the price, be deemed to be a sale.Explanation II:- (a) Notwithstanding anything contained in the Indian Sale of Goods Act, 1930 (Central Act III of 1930) a sale or purchase of goods shall be deemed, for the purpose of the Act to have taken place in the State, wherever the contract of sale or purchase might have been made, if the goods are within the State,-

(i)in the case of specific or ascertained goods, at the time the contract of sale or purchase is made ; and

(ii)in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation;

(b)Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of Clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places.

Explanation III:- Notwithstanding anything contained in the Act or in the Indian Sale of Goods Act, 1930 (Central Act III of 1930), two independent sales or purchases shall for the purposes of the Act, be deemed to have taken place,-

(1)When the goods are transferred from a principal to his selling agent and from the selling agent to his purchaser, or

(2)When the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid,-

(i)to have sold the goods at one rate and to have passed on the sale proceeds to his principal at another rate ; or

(ii)to have purchased the goods at one rate and to have passed them on to his principal at another rate ; or

(iii)not to have accounted to his principal for the entire collections or deductions made by him, in the sales or purchases effected by him on behalf of his principal ; or

(iv)to have acted for a fictitious or non-existent principal.

Explanation IV:- A transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration shall be deemed to be a sale.Explanation V:- Notwithstanding anything contained in the Act or in the Indian Sale of Goods Act, 1930 (Central Act III of 1930) the sale of goods includes the supply, by way of or as part of any service or in any manner whatsoever, of goods, being food or other article for human consumption or any drink (whether or not intoxicating) where such supply or service, is for cash, deferred payment or other valuable consideration and such supply of any goods shall be deemed to be a sale of those goods by the person making the supply of those goods to the person to whom such supply is made.Explanation VI:- Wherever any goods are supplied or used in the execution of a works contract, there shall be deemed to be a transfer of property in such goods, whether or not the value of the goods so supplied or used in the course of execution of such works contract is shown separately and whether or not the value of such goods or material can be separated from the contract for the service and the work done.Explanation VII:- Notwithstanding anything contained in the Indian Sale of Goods Act, 1930 (Central Act III of 1930), a sale or purchase of goods shall, for the purposes of the Act be deemed to have taken place where in the course of any scheme whether called as "Lucky Gift Scheme" or by any other name, any goods are transferred by the person who runs such scheme to any other person who is a subscriber to that scheme, provided that all the subscribers to the scheme have agreed to contribute a specific sum periodically or otherwise, towards the cost of any article agreed to be sold or given to the winner of the draw held by the holder of the scheme; and the turnover for the purpose of this explanation shall be the amount which would have been payable by the subscriber had he not won the prize till the end of the series of draw;Explanation VIII:- Every transfer of property in goods by the Central Government or the State Government for cash or for deferred payment or for any other valuable consideration, whether or not in the course of business shall be deemed to be a sale for the purpose of the Act;

(29)'Sale Price' means-

(a)the total amount set out in the tax invoice or bill of sale; or

(b)the total amount of consideration for the sale or purchase of goods as may be determined by the assessing authority, if the tax invoice or bill of sale does not set out correctly the amount for which the goods are sold; or

(c)if there is no tax invoice or bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a VAT dealer or TOT dealer either directly or through another, on his own account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include;

(i)the value of any goods as determined by the assessing authority,-

(a)to have been used or supplied by the dealer in the course of execution of the works contract; or

(b)to have been delivered by the dealer on hire purchase or any other system of payment by instalments; or

(c)to have been supplied or distributed by a society including a Co-operative Society, Club, firm or association to its members, where the cost of such goods is not separately shown or indicated by the dealer and where the cost of such goods is separately shown or indicated by the dealer, the cost of such goods as shown or indicated;

(ii)any other sum charged by the dealer for anything done in respect of goods sold at the time of, or before, the delivery of the goods;

(iii)any other sum charged by the dealer, whatever be the description, name or object thereof;

Explanation I:- Subject to such conditions and restrictions, if any, as may be prescribed in this behalf, any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the sale price;Explanation II:- For the purpose of determination of sale price and levy of Value Added Tax, the Value Added Tax charged or chargeable shall not form part of Sale Price;[Explanation III:- For the purpose of determination of sale price of Foreign Liquor imported by the Andhra Pradesh Beverages Corporation Limited and levy of Value Added Tax, the 'Customs Duty' charged or chargeable under the Customs Act, 1962 shall not form part of the sale price.] [Added by Act 9 of 2010, w.r.e.f. 30-1-2010.]

(30)'Schedule' means a Schedule appended to the Act;

(30A)[ 'SEZ' means Special Economic Zone as define under the Special Economic Zones Act, 2005 ( Central Act 28 of 2005)] [Inserted by Act No. 28 of 2008, w.e.f. 24-9-2008.]

(31)'Special Rate of Tax' means the Rates of tax specified in Schedule VI.

(32)'State' means the State of Andhra Pradesh.

(33)'State Representative' means an officer of the Commercial Taxes Department not below the rank of Assistant Commissioner appointed by the State Government to receive on their behalf notices issued by the Appellate Tribunal and generally to appear, act and plead on their behalf in all proceedings before the Appellate Tribunal and includes an officer authorized to act on his behalf in his absence;

(34)'Tax' means a tax on the sale or purchase of goods payable under the Act and includes,-

(a)a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;

(b)a tax on the transfer of property in goods whether as goods or in some other form involved in the execution of a works contract;

(c)a tax on the delivery of goods on hire purchase or any system of payment by instalments;

(d)a tax on the transfer of the right to use any goods for any purpose whether or not for a specified period for cash, deferred payment or other valuable consideration;

(e)a tax on the supply of goods by any un-incorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;

(f)a tax on the supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink whether or not intoxicating, where such supply or service is for cash, deferred payment or other valuable consideration;

(35)'Tax invoice' means a sale invoice containing such details as may be prescribed and issued by a VAT dealer to another VAT dealer;

(36)'Tax period' means a calendar month or any other period as may be prescribed;

(37)'Taxable Sale' means a sale of goods taxable under the Act and under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) and shall include sale of any goods exported outside the territory of India or sold in the course of export;

(38)'Taxable turnover' means the aggregate of sale prices of all taxable goods;Explanation I:- For the purpose of a VAT dealer, it shall not include the amount of VAT paid or payable, but shall include the sale price of zero-rated sales.Explanation II:- The sale price relating to second and subsequent sale of goods specified in Schedule VI shall not form part of taxable turnover;[Explanation III:- The sale price, relating to loose liquor, servedto customer in a bar/restaurant which was derived from the goods enumerated in item 1 of the Schedule-VI, on which tax at special rates has been levied and paid in the State, shall not form part of the taxable turnover.] [Added by Act No. 21 of 2011, w.r.e.f. 1-4-2005.]

(39)[ 'Total turnover' means the aggregate of sale prices of all goods, taxable and exempted, sold at all places of business of the dealer in the State, whether directly by himself for through his agent or agents, including the turnover of sales involved in the transactions falling under sections 3,5,6A and 8(6) of the Central Sales Tax Act, 1956 and shall also include the gross consideration received or receivable towards execution of works contract.] [Substituted by Act No. 28 of 2008, w.e.f. 24-9-2008.]

(40)'Turnover tax' or TOT means a tax on the taxable turnover of dealers registered or liable to be registered for TOT;

(41)'Turnover Tax Dealer' or TOT dealer means any dealer who is registered or liable to be registered for TOT;

(42)'VAT' means Value Added Tax on sales, levied under the provisions of the Act;

(43)'VAT dealer' means a dealer who is registered for VAT;

(44)'Vessel' includes any ship, barge, boat, raft, timber, bamboos or floating materials propelled in any manner;

(45)'Works Contract' includes any agreement for carrying out for cash or for deferred payment or for any other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, laying, fitting out, improvement, modification, repair or commissioning of any movable or immovable property;

(46)'Year' means the twelve-month period ending on the thirty first day of March;

(47)'Zero rated Sales' for the purpose of the Act, means a sale of goods in the course of inter-State trade or commerce, exports to outside the territory of India including sale in the course of export and sale of goods to any unit located in Special Economic Zone as may be notified.

Chapter II
Appellate Tribunal And Appointment Of Officers

3. Appellate Tribunal.

(1)The Government shall appoint an Appellate Tribunal consisting of a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under the Act. The Chairman shall be a judicial officer not below the rank of a [District Judge Super Time Scale/District Judge Selection Grade] [Substituted for 'District Judge Grade-I' by Act No. 34 of 2006, w.r.e.f. 1-4-2005.] and of the other two members, one shall be an officer of the State Government not below the rank of a Joint Commissioner of Commercial Taxes, and the other shall be an officer of the Indian Revenue Service not below the rank of an Additional Commissioner.

(2)Any vacancy in the membership of the Appellate Tribunal shall be filled up by the Government.

(3)Notwithstanding anything contained in sub-section (1), the Government may at any time, by order, constitute an additional Bench of the Tribunal, consisting of a Chairman who shall be a [District Judge Super Time Scale/District Judge Selection Grade] [ Substituted for 'District Judge Grade-I' by Act No. 34 of 2006, w.r.e.f. 1-4-2005.] and two members of whom one shall be an Officer of the State Government not below the rank of a Joint Commissioner of Commercial Taxes and the other shall be an officer of the Indian Revenue Service not below the rank of an Additional Commissioner to function at such place and for such period as may be specified therein.

(4)Where any orders passed by the Benches specified in sub-sections (1) and (3) are in conflict with each other on same issue the senior Chairman of the two Benches, on application or suo-moto shall constitute and preside over a Full Bench of not less than five members in the manner specified in the regulations made under sub-section (5) and the decision of such bench shall be final.

(5)The Appellate Tribunal shall, with the previous sanction of the Government make regulations consistent with the provisions of the Act and rules made thereunder, for regulating its procedure and the disposal of its business. Such regulations shall be Published in the Andhra Pradesh Gazette.

(6)[(a) The functions of the Appellate Tribunal may be exercised,] [Added by Act No. 34 of 2006, w.r.e.f. 1-4-2005.]-

(i)by a Bench consisting of all the members of the Appellate Tribunal ; or

(ii)by a Bench consisting of two members constituted by the Chairman; or

(iii)by a Bench consisting of the Chairman and another member as constituted by the Chairman ; or

(iv)by a Bench consisting of the other two members in case the Chairman is absent or on leave or transfer or in case of the office of the Chairman is vacant otherwise ; or

(v)by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed rupees five lakhs :

Explanation:- The single member referred to in item (v) above may be either the Chairman himself or any other member.

(b)where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points such point or points shall be decided in accordance with the opinion of the majority;

(c)where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members;

(d)if any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairman is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.

3A. Appointment of Officers.

- The State Government, may, appoint a Commissioner of Commercial Taxes and as many Additional Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax Officers and Deputy Commercial Tax Officers as they think fit, for the purpose of performing the functions respectively conferred on them by or under the Act. Such officers shall perform the said functions within such area or areas or the whole of the State of Andhra Pradesh as the Government or any authority or officer empowered by them in this behalf may assign to them.

Chapter III
Incidence, Levy And Calculation of Tax

4. Charge to tax.

(1)Save as otherwise provided in the Act, every dealer registered or liable to be registered as a VAT dealer shall be liable to pay tax on every sale of goods, in the State at the rates specified in the Schedules.

(2)[ Every dealer, who has not opted for registration as a Value Added Tax dealer and who is registered or liable to be registered for Turnover Tax, shall pay tax at the rate of one percent (1%) on the taxable turnover in such manner as may be prescribed.] [Substituted by Act No. 4 of 2009, w.e.f. 1-5-2009. vide G.O.Ms.No.495 Revenue CT-II Department dated 30-4-2009.]

(3)Every VAT dealer shall pay tax on every sale of goods taxable under the Act on the sale price at the rates specified in the Schedules III, IV and V, subject to the provisions of Section 13.

(4)Every VAT dealer, who in the course of his business purchases any taxable goods from a person or a dealer not registered as a VAT dealer or from a VAT dealer in circumstances in which no tax is payable by the selling VAT dealer, shall be liable to pay tax at the rate of [five per cent (5%)] [Substituted for 'four per cent (4%)' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 14-9-2011.] on the purchase price of such goods, if after such purchase, the goods are

(i)used as inputs for goods which are exempt from tax under the Act, or

(ii)used as inputs for goods, which are disposed of otherwise than by way of sale in the State or dispatched outside the State otherwise than by way of sale in the course of inter-State trade and commerce or export out of the territory of India; or

(iii)disposed of otherwise than by way of consumption or by way of sale either within the State or in the course of interstate trade or commerce or export out of the territory of India:

[Provided that wherever a common input is used to produce goods, the turnover, taxable under this sub-section, shall be the value of the inputs, proportionate to the value of the goods, used or disposed of in the manner as prescribed under this section:Provided further that in respect of purchase of goods specified in Schedules and VI, the VAT dealer shall be liable to pay tax at the rates specified for such goods in the respective Schedules.] [Substituted by Act No. 28 of 2008, w.e.f. 24-9-2008.]

(5)Every dealer shall pay tax on the sale price of goods specified in Schedule VI at the special rates and at the point of levy specified therein;

(6)Every casual trader who sells goods within the State and any dealer covered under Explanation HI and IV of Clause (10) of Section 2 shall pay tax on the sale price of such goods at the rates specified in the respective Schedules.

(7)Notwithstanding anything contained in the Act:-

(a)every dealer executing works contract shall pay tax on the value of goods at the time of incorporation of such goods in the works executed at the rates applicable to the goods under the Act:

Provided that where accounts are not maintained to determine the correct value of goods at the time of incorporation, such dealer shall pay tax at the rate [specified in Schedule-V] [Substituted for '12.5%' by Act 9 of 2010, w.e.f. 26-4-2010, Vide G.O.Ms.No.366, Revenue (CT-II) Department dated 24-4-2010. ] on the total consideration received or receivable subject to such deductions as may be prescribed;

(b)[ Every dealer executing works contract may in lieu of the amount of tax payable by him under clause (a) opt to pay by way of composition at the rate of] [[Substituted by Act 21 of 2011, w.e.f. 15-9-2011, Prior to its substitution it read as below:

'(b) any dealer executing any works contract for the Government or local authority may opt to pay tax by way of composition at the rate of 4% on the total value of the contract executed for the Government or local authority [xxx]'.]][5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 14-9-2011.] of the total amount received or receivable by himself towards execution of the works contract either by himself or through sub-contractor subject to such conditions as may be prescribed:Provided that the sub-contractor, executing works contract on behalf of the contractor, who opts to pay tax under this clause, shall be exempted from levy of tax.];

(c)[xxx] [[Omitted. by Act 21 of 2011, w.e.f. 15-9-2011, Prior to its omission it read as below:

'(c) any dealer executing works contracts other than for Government and local authority may opt to pay tax by way of composition at the rate of 4% of [xxx] of the total consideration received or receivable for any specific contract subject to such conditions as may be prescribed.]] ;"[(d) Every dealer engaged in construction and selling of residential apartments, houses, buildings or commercial complexes may, in lieu of the amount of tax payable by him under clause (a) opt to pay tax by way of composition at the rate of] [[Substituted by Act 21 of 2011, w.e.f. 15-9-2011, Prior to its substitution it read as below:'(d) any dealer engaged in construction and selling of residential apartments, houses, buildings or commercial complexes may opt to pay tax by way of composition at the rate of 4% of twenty five percent (25%) of the consideration received or receivable or the market value fixed for the purpose of stamp duty whichever is higher subject to such conditions as may be prescribed.]], [5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 14-9-2011.] on twenty five percent (25%) of the amount, received or receivable towards the composite value of both the land and building or the market value fixed therefor for the purpose of stamp duty, whichever is higher, subject to such conditions as may be prescribed."Provided that no tax shall be payable by the sub-contractor of a works contractor, who opts to pay and paid tax under this clause on the turnover relating to the amount received as a sub-contractor from such main contractor towards the execution of works contract, whether wholly or partly, subject to the production of evidence to prove that such main contractor has exercised such option in respect of the specific work and subject to such other conditions as may be prescribed;[xxx] [[Omitted. by Act 21 of 2011, w.e.f. 15-9-2011, Prior to its omission it read as below:'(e) any dealer having opted for composition under [clauses (b) or (c) or (d)], purchases or receives any goods from outside the State or India or from any dealer other than a Value Added Tax dealer in the State and uses such goods in the execution of the works contracts, such dealer shall pay tax on such goods at the rates applicable to them under the Act and the value of such goods shall be excluded [from the total turnover] for the purpose of computation of turnover on which tax by way of composition at the rate of four per cent (4%) is payable.]];

(f)[any dealer registered or is liable to be registered] [Substituted for 'any dealer who is liable to be registered' by Act 21 of 2011, w.e.f. 15.9.2011.] for TOT and executing any works contracts shall pay tax at the rate of 1% on total value of the goods at the time of incorporation of the goods used :

Provided that where accounts are not maintained to determine the correct value of the goods at the time of incorporation, such dealers shall pay tax at the rate of 1% on the total consideration received or receivable subject to such deductions as may be prescribed.[xxx] [Proviso omitted by Act No. 5 of 2007, w.r.e.f. 1-9-2006.]

(g)[ notwithstanding anything contained in clauses (a) to (f) above, no tax shall be leviable on the turnover of transfer of property in goods whether as goods or in some other form involved in the execution of works contract, if such transfer from the contractor to the contractee constituted a sale in the course of interstate trade or commerce under Section 3 or a sale outside the State under Section 4, or a sale in the course of import or export under Section 5 of the Central Sales Tax Act, 1956] [Added by Act No. 5 of 2007, w.r.e.f. 1-9-2006.];

(h)no tax shall be payable under [clause (a)] [Substituted by Act No. 21 of 2011, prior to substitution it read as below: 'clauses (a) or (b) or (c)' w.e.f. 15-9-2011.] of this sub-section on the turnover relating to amounts paid to a sub-contractor as consideration for the execution of works contract whether wholly or partly subject to the production of proof that such sub¬contractor is registered as a VAT dealer under the Act and the turnover of such amount is included in the return prescribed filed by such sub-contractor.

(i)[xxx] [Omitted. by Act 21 of 2011, w.e.f. 15-9-2011, Prior to its omission it read as below: '(i) no tax shall be payable under clause (d) of this sub-section on the turnover relating to the consideration received as a sub-contractor if the main contractor opted to pay tax by way of composition subject to the condition that the sub¬contractor shall pay tax in respect of any goods purchased or received from outside the State of Andhra Pradesh or from any person other than a Value Added Tax dealer in the State on the value of such goods at the rates applicable to them under the Act.]

(8)Every VAT dealer who transfers the right to use goods taxable under the Act for any purpose, whatsoever, whether or not for a specified period, to any lessee or licensee for cash, deferred payment or other valuable consideration, in the course of his business shall, on the total amount realized or realizable by him by way of payment in cash or otherwise on such transfer of right to use such goods from the lessee or licensee pay a tax for such goods at the rates specified in the Schedules.

(8A)[ Notwithstanding anything contained in sub section (8), a producer of a feature film, who transfers the right to use the film to the distributors or the exhibitors for the purpose of exhibiting such films in the theatres, may opt to pay tax by way of composition as may be prescribed.Explanation:- Wherever tax is paid under sub-section (8A) by any producer in respect of any film, the subsequent transfer of right to use such film for exhibition in the theatre shall not be liable to tax under sub-sections (8) and (8A)] [Inserted by Act No. 4 of 2009, w.e.f. 1-5-2009.]

(8B)[ any dealer other than the producer of a feature film may,] [Added by Act No. 21 of 2011, w.r.e.f. 1-4-2005.] in lieu of the tax payable by him under sub-section(8), opt to pay by way of composition an amount of tax at the rate of [5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 15-9-2011.] of the total amount, received or receivable by him towards transfer of right to use any goods subject to the conditions, as may be prescribed.Provided that, wherever the tax is paid under this sub-section, the subsequent transfer of right to use such goods shall not be liable to tax under sub-section (8)

(9)[ Notwithstanding anything contained in this Act, every dealer, running any Restaurant or Eating House or Club or Hotel or a Caterer, by whatever name called, who supplies, indoor or outdoor by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, shall pay a tax at the rate of five per cent (5%), on the taxable turnover.] [Substituted by Act No. 6 of 2017, dated 26.4.2017.]Explanation:- For the purposes of the computing the total turnover under this sub-section, the sales turnover of all business units in common premises sharing the common kitchen or common employees shall be added to the sales turnover of the business unit having higher turnover.

(10)[ (a) Notwithstanding anything contained in the Act or any other law for the time being in force, every person who, for an agreed commission brokerage, buys or sells on behalf of any principal who is a resident of the State shall be liable to tax under this Act at the rate or rates leviable thereunder in respect of such purchase or sale, notwithstanding that such principal is not a dealer or that the turnover of purchase or sale relating to such principal is less than the minimum specified in sub¬sections (2), (3) and (4) of section 17;] [Added by Act No. 28 of 2008, w.e.f. 24-9-2008.][Provided that the agent selling agricultural produce on behalf of the agriculturist principal, shall be exempted from payment of tax subject to such conditions as may be prescribed.] [Added by Act No. 21 of 2011, w.r.e.f. 24-9-2008.]

(b)The principal shall not be liable to tax on his turnover in respect of which the agent is liable to tax under clause (a) and the burden of proving that the turnover has been subjected to tax at the hands of his agent under the said clause shall be on such principal.

(11)[ Every dealer, who is engaged in the integrated activity of printing and supplying the printed materials may, in lieu of the amount of tax payable under the Act,] [Added by Act No. 21 of 2011, w.r.e.f. 1-4-2009.] opt to pay by way of composition an amount of tax at the rate of [5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 15-9-2011.] on sixty percent (60%) of the total value of such supplies received or receivable, irrespective of the fact whether such supplies involve sale or works contract or job work subject to such conditions as may be prescribed.

5. Act not to apply to sales or purchases outside the State, in the course of import or export, etc..

- Nothing contained in the Act shall be deemed to impose or authorise the imposition of a tax on the sale or purchase of any goods, where such sale or purchase takes place,-

(a)outside the State; or

(b)in the course of the import of the goods into, or export of the goods out of the territory of India; or

(c)in the course of inter-State trade or commerce.

Explanation. - The provisions of Chapter H of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall apply for the purpose of determining when a sale or purchase takes place in the course of inter-State trade or commerce or outside a State or in the course of import or export.

6. Tax on packing material.

- Where goods sold or purchased are contained in containers or are packed in any packing material liable to tax under the Act, the rate of tax applicable to such containers or packing material shall, whether the price of the containers or packing material is charged for separately or not, be the same as the rate of tax applicable to such goods so contained or packed, and where such goods sold or purchased are exempt from tax under the Act, the containers or packing material shall also be exempted.

7. Exemptions.

- The goods listed in Schedule I to the Act shall be exempt from tax under the Act.

7A. [ Exemption of Tax on sale of goods for certain purposes to an unit located in any Special Economic Zone. [Inserted by Act No. 28 of 2008, w.e.f. 24-9-2008.]

- Notwithstanding any thing contained in this Act, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer to a registered dealer for the purpose of setting up operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in an unit located in any Special Economic Zone or for development, operation and maintenance of Special Economic Zone by the developer of the Special Economic Zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such Special Economic Zone by the authority specified by the Central Government in this behalf.]

8. Zero-rated sales.

- Subject to the conditions in Sections 9 and 13 of the Act, the following shall be zero-rated sales for the purpose of the Act and shall be eligible for input tax credit,

(a)Sale of taxable goods in the course of inter-state trade and commerce falling within the scope of Section 3 of the Central Sales Tax Act, 1956;

(b)Sale of goods falling within the scope of sub sections (1) and (3) of Section 5 of the Central Sales Tax Act, 1956;

(c)[xxx] [Item 'C' which read as 'Sale of goods to any unit located in Special Economic Zone' deleted by Act No. 28 of 2008, w.e.f. 1-6-2008.]

9. Input tax credit for dealers for goods in Schedule VI.

- Every dealer, who is liable to pay tax on the sale of goods specified in Schedule VI, shall be eligible for input tax credit subject to the conditions in Section 13 of the Act and in the manner prescribed.

10. Turnover tax.

(1)Any dealer who is not registered or does not opt to be registered as VAT dealer shall not be entitled to claim input tax credit for any purchase, and shall not be eligible to issue a tax invoice.

(2)Any dealer who is registered as a VAT dealer shall not be liable to Turnover Tax from the effective date of such registration.

11. Calculation of Tax payable.

(1)Subject to sub-section (2), the VAT payable on a sale liable to VAT shall be calculated by applying the rate of tax specified in the Schedules, on the sale price of goods.

(2)Where the sale price of goods is inclusive of VAT, the amount of VAT shall be determined in accordance with the formula prescribed.

(3)Where a dealer is liable to pay turnover tax under sub-section (2) of Section 4, the tax shall be calculated by applying the rate of Turnover Tax specified therein on the taxable turnover.

12. VAT payable.

- The VAT payable by a VAT dealer or VAT credit or refund due to a VAT dealer for a tax period shall be calculated in accordance with the formula prescribed.

13. Credit for input tax.

(1)Subject to the conditions if any, prescribed, an input tax credit shall be allowed to the VAT dealer for the tax charged in respect of all purchases of taxable goods, made by that dealer during the tax period, if such goods are for use in the business of the VAT dealer. No input tax credit shall be allowed in respect of the tax paid on the purchase of goods specified in Schedule VI.

(2)

(a)A dealer registered as a VAT dealer on the date of commencement of the Act, shall be entitled to claim for the sales tax paid under APGST Act, 1957 (Act VI of 1957) [on the stock held in any form in the State] [Substituted for 'On the Stock held in the state' by Act No. 34 of 2006, w.r.e.f.1-4-2005.] on the date of commencement of the Act subject to the conditions and in the manner as may be prescribed:

Provided that such goods should have been purchased from 1.4.2004 to 31-03-2005 and are goods eligible for input tax credit.

(b)Subject to the conditions if any, prescribed, input tax credit shall be allowed to a VAT dealer on registering as VAT dealer if any input tax is paid or payable in respect of all purchases of taxable goods, where such goods are for use in the business as VAT dealer, provided the goods are in stock on the effective date of registration and such purchase occurred not more than three months prior to such date of registration.

(3)A VAT dealer shall be entitled to claim,-

(a)input tax credit under sub-section (1), on the date the goods are received by him, provided he is in possession of a tax invoice;

(b)input tax credit or sales tax credit under sub-section (2), on the date of registration, provided he is in possession of documentary evidence therefor.

(4)A VAT dealer shall not be entitled for input tax credit or sales tax credit in respect of the purchases of such taxable goods as may be prescribed.

(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.]

(5A)[ Notwithstanding anything contained in sub-section (5), the resident principal, who receives the goods purchased on his behalf by his agent, is eligible to claim input tax credit on such goods subject to the possession of a declaration in the Form, as may be prescribed.] [Inserted by Act 28 of 2008, w.e.f. 24-9-2008.]

(6)The input tax credit for transfer of taxable goods outside the State by any VAT dealer otherwise than by way of sale shall be allowed for the amount of tax in excess of [5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 14-9-2011.].

(7)Where any VAT dealer pays tax under clause (a) of sub-section (7) of Section 4, the input tax credit shall be limited to [75%] [Substituted for the expression '90%' by Act No. 21 of 2011, w.e.f. 15-9-2011.] of the related input tax.

(8)Where goods purchased by a VAT dealer are partly for his business use and partly for other than his business use, the amount of the input tax credit shall be limited to the extent of input tax that relates to the goods used in his business.

(9)A Turnover Tax dealer or a casual trader shall not be entitled to claim input tax credit.

(10)Any dealer covered by Explanations III & IV of clause (10) of Section 2 shall not be eligible for input tax credit against or relatable to sale of un-serviceable goods or scrap, surplus, old, obsolete or discarded material or waste products whether by auction or otherwise.

(11)Any VAT dealer who purchases any taxable goods from a dealer covered under sub-section (10) above, shall be eligible for input tax credit, on production of documentary evidence that tax has been charged.

14. Tax invoices.

- A VAT dealer making a sale liable to tax to another VAT dealer shall issue at the time of sale, a tax invoice in such form as may be prescribed.

15. Power of State Government to grant refund of tax.

(1)The Government may, if it is necessary so to do in the Public interest and subject to such conditions as it may impose, by a Notification, provide for grant of refund of tax paid to any person, on the purchases effected by him and specified in the said Notification.

(2)Any Notification under sub-section (1) may be issued so as to be retrospective to any day not earlier than the appointed day and such Notification shall take effect from the date of its Publication in the Gazette or such other earlier or later date as may be mentioned therein.

(3)An application for refunds shall be made in duplicate to the Commissioner within a period of six months from the date of purchase or as the Government may prescribe in the notification and it shall be accompanied by the purchase invoice in original.

16. Burden of proof.

(1)The burden of proving that any sale or purchase effected by a dealer is not liable to any tax or is liable to be taxed at a reduced rate or eligible for input tax credit shall lie on the dealer.

(2)Where a dealer issues or produces a false bill, voucher, declaration, certificate or other document with a view to support or make any claim that a transaction of sale or purchase effected by him or any other dealer, is not liable to tax or liable to be taxed at a reduced rate, or eligible for input tax credit is guilty of an offence under Section 55 of the Act.

Chapter IV
Registration

17. Registration of Dealers.

(1)Every dealer other than a casual trader shall be liable to be registered in accordance with the provisions of the Act.

(2)Every dealer commencing business and whose estimated taxable turnover for twelve consecutive months is more than [Rs.50,00,000/- (Rupees fifty lakhs only)] shall be liable to be registered as a VAT dealer before the commencement of business.

(3)[ Every dealer whose taxable turnover in the twelve preceding months exceeds] [Substituted by Act No. 4 of 2009, w.e.f. 1-5-2009.], [Rs.50,00,000/- (Rupees fifty lakhs only)] [Substituted for 'Rs. 40,00,000/-' by Act No. 13 of 2012, w.e.f. 20-4-2012.] shall be registered as a Value Added Tax dealer.

(4)Every dealer whose taxable turnover during the period from 1st January 2004 to 31st December 2004 is more than Rs.40,00,000 (Rupees forty lakhs only), shall be liable to be registered as a VAT dealer.

(5)Notwithstanding anything contained in sub-sections (2), (3) and (4), the following classes of dealers shall be liable to be registered as VAT dealers irrespective of their taxable turnover namely,-

(a)every dealer importing goods in the course of business from outside the territory of India;

(b)every dealer registered or liable to be registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), or any dealer making purchases or sales in the course of inter-state trade or commerce or dispatches any goods to a place outside the State otherwise than by way of sale;

(c)every dealer residing outside the State but carrying on business within the State and not having any permanent place of business;

(d)every dealer liable to pay tax on goods listed in Schedule VI.

(e)every commission agent, broker, delcredere agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods [on behalf of any principal or principals.] [Substituted for 'on behalf of any non resident principal' by Act 28 of 2008 w.e.f. 24-9-2008.] [except the agent, selling agricultural produce on behalf of agriculturist principals.] [Added by Act No. 21 of 2011, w.e.f. 24-9-2008.]

(f)every dealer availing sales tax deferment or sales tax holiday;

(g)every dealer executing any works contract exceeding [Rs.7,50,000/- (Rupees seven lakhs and fifty thousand only)] [Substituted for 'Rs. 5,00,000/-' by Act 13 of 2012, w.e.f. 20-4-2012.] for the Government or local authority or every dealer opting to pay tax by way of composition on works contract.

(h)[ every dealer liable to pay tax under sub-section (9) of Section 4 of the Act.] [Added by Act 10 of 2006, w.e.f. 1-12-2005.]

(i)[every dealer opting to pay tax under sub-section (8A) of Section 4.] [Added by Act No. 4 of 2009, w.e.f. 1-5-2009.]

(6)

(a)any dealer effecting sale of goods liable to tax under the Act and who is not otherwise liable to register may also opt for registration as a VAT dealer and such registration shall be subject to such conditions as may be prescribed;

(b)any dealer intending to effect sale of goods liable to tax under the Act, and who is not otherwise liable to register, may also opt for registration as a VAT dealer and such registration shall be subject to such conditions as may be prescribed.

(7)Every dealer not registered or not liable for registration as VAT dealer and who sells any goods and has a taxable turnover exceeding [Rs. 7,50,000/- (Rupees seven lakhs and fifty thousand only)] [Substituted for 'Rs. 5,00,000/-' by Act 13 of 2012, w.e.f. 20-4-2012.] in a period of twelve consecutive months or has reason to believe that his taxable turnover in a period of twelve consecutive months will exceed [Rs.7,50,000/- (Rupees seven lakhs and fifty thousand only)] [Substituted for 'Rs. 5,00,000/-' by Act 13 of 2012, w.e.f. 20-4-2012.], shall apply for registration as TOT dealer in the manner prescribed.

(8)Subject to the provisions contained in sub-section (5), every dealer who held a registration certificate under the Andhra Pradesh General Sales Tax Act, 1957 shall be deemed to be registered as TOT dealer under the Act provided the dealer had a taxable turnover exceeding Rs.5,00,000/- (Rupees five lakhs only) but below Rs.40,00,000/- (Rupees forty lakhs only) during the period from 1st January, 2004 to 31st December, 2004 and had not discontinued his business or his Registration Certificate had not been cancelled during that period.

(9)Where a registered dealer dies or transfers or otherwise disposes of his business in whole, the successor or the transferee, unless already in possession of registration shall be liable to be registered under the Act.

(10)An application for registration shall be made to the authority prescribed, in such manner and within such time as may be prescribed.

(11)If the authority to whom an application is made under sub-section (10) is satisfied that the application is bonafideand is in order and in conformity with the provisions of the Act and the rules made thereunder, he shall register the applicant and grant him a certificate of registration in the prescribed form.

18. Tax payer Identification Number and General Registration Number.

(1)The authority prescribed shall issue a registration identification number known as:

(a)Taxpayer Identification Number (TIN) to a dealer registered as VAT dealer;

(b)General Registration Number (GRN) to a dealer registered as TOT dealer.

(2)Every VAT dealer or TOT dealer who is allotted a Taxpayer Identification Number (TIN) or General Registration Number (GRN) shall indicate such number on all returns, forms, tax invoices or any other documents used for the purposes of the Act.

19. Cancellation & Amendment of Registration.

(1)Any VAT dealer or TOT dealer registered under Section 17 of the Act shall apply for cancellation or amendment of registration, in such circumstances as may be prescribed.

(2)The authority prescribed may, for good and sufficient reasons cancel, modify or amend any certificate of registration issued by him:Provided that no order shall be passed under this sub-section without giving the dealer a reasonable opportunity of being heard.

Chapter V
Procedure And Administration of Tax

Returns and Assessments

20. Returns & Self Assessments.

(1)Every dealer registered under Section 17 of the Act, shall submit [such return or returns, annexure or annexures] [Substituted 'such return or returns' by Act No. 2 of 2015, dated 17.1.2015.], along with proof of payment of tax in such manner, within such time, and to such authority as may be prescribed.

(2)If a return has been filed within the prescribed time and the return so filed is found to be in order, it shall be accepted as self-assessment subject to adjustment of any arithmetical error apparent on the face of the said return.

(3)

(a)Without prejudice to the powers of the authority prescribed, under sub-section (3) of Section 21, every return shall be subject to scrutiny to verify the correctness of calculation, application of correct rate of tax and input tax credit claimed therein and full payment of tax payable for such tax period.

(b)If any mistake is detected as a result of such scrutiny made as specified in clause (a), the authority prescribed shall issue a notice of demand in the prescribed form for any short payment of tax or for recovery of any excess input tax credit claimed.

(4)Every dealer shall be deemed to have been assessed to tax based on the return filed by him, if no assessment is made within a period of four years from the date of filing of the return.

21. Assessments.

(1)Where a VAT dealer or TOT dealer fails to file a return in respect of any tax period within the prescribed time, the authority prescribed shall assess the dealer for the said period for such default in the manner prescribed.

(2)If a VAT dealer or TOT dealer submits a return along with evidence for full payment of tax, subsequent to the prescribed time the assessment made under sub-section (1) may be withdrawn without prejudice to any interest or penalty leviable.

(3)Where the authority prescribed is not satisfied with a return filed by the VAT dealer or TOT dealer or the return appears to be incorrect or incomplete, he shall assess to the best of his judgement within four years of due date of the return or within four years of the date of filing of the return whichever is later.

(4)The authority prescribed may, based on any information available or on any other basis, conduct a detailed scrutiny of the accounts of any VAT dealer or TOT dealer and where any assessment as a result of such scrutiny becomes necessary, such assessment shall be made within a period of four years from the end of the period for which the assessment is to be made.

(5)Where any willful evasion of tax has been committed by a dealer, an assessment shall be made to the best of his judgement by the authority prescribed within a period of six years of date of filing of the return or the first return relating to such offence.

(6)The authority prescribed may reassess, where an assessment was already made under sub-sections (1) to (5) and such assessment understates the correct tax liability of the dealer within a period of four years from the date of such assessment.

(7)[ Where an assessment has been deferred by the Commissioner under sub-section (5) of Section 32 or as the case may be, by the Appellate Tribunal under the proviso to sub-section (4) of Section 33 on account of any stay granted by the Appellate Tribunal, or as the case may be the Andhra Pradesh High Court or Supreme Court respectively, or whereas appeal or other proceedings is pending before the Appellate Tribunal or the High Court or Supreme Court involving a question of law having a direct bearing on the assessment in question, the period during which the stay order was in force or such appeal or proceedings was pending shall be excluded in computing the period of four years or six years as the case may be for the purpose of making the assessment.] [Substituted by Act 21 of 2011, w.e.f. 15-9-2011. Prior to its substitution it read as below: '(7) Where any assessment has been deferred on account of any stay order granted by the High Court or where an appeal or other proceedings is pending before the High Court or Supreme Court involving a question of law having a direct bearing on the assessment in question, the period during which the stay order was in force or such appeal or proceedings was pending shall be excluded in computing the period of four years or six years as the case may be for the purpose of making the assessment',]

(8)Where an assessment made has been set aside by [any Court or as the case may be the Appellate Tribunal] [Substituted for the words 'any Court' by Act 21 of 2011, w.e.f. 15-9-2011. ] the period between the date of such assessment and the date on which it has been set aside shall be excluded in computing the period of four years or six years as the case may be, for making any fresh assessment.Payment and Recovery of Tax

22. Due date for payment of Tax.

(1)The tax payable in respect of a tax period along with a return and the tax assessed under the Act shall be payable in such manner and within such time as may be prescribed.

(2)If any dealer fails to pay the tax due on the basis of return submitted by him or fails to pay any tax assessed or penalty levied or any other amount due under the Act, within the time prescribed or specified therefor, he shall pay, in addition to the amount of such tax or penalty or any other amount, [interest calculated at the rate of one and quarter (1.25%) percent per month] [Substituted for the words 'interest calculated at the rate of one percent per month' by Act 21 of 2011, w.e.f. 15-9-2011.] for the period of delay from such prescribed or specified date for its payment. The interest in respect of part of a month shall be computed proportionately and for this purpose, a month shall mean a period of 30 days.

(3)[ The Central Government or the State Government or an industrial, commercial or trading undertaking of the Central Government or of the State Government or a local authority or a statutory body or a company registered under the Companies Act, 1956 or any other person notified by the Commissioner, shall deduct from out of the amounts payable by them to a dealer in respect of works contract executed for them, an amount calculated at such rate as may be prescribed and such contractee deducting tax at source shall remit such amount in the manner prescribed] [Substituted by Act No. 5 of 2007, w.r.e.f. 1-9-2006.]:Provided that no deduction shall be made from any amounts paid as consideration to any sub-contractor if tax was already deducted by the contractee.

(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.

(3B)[ Every Film Processing Laboratory by whatever name it is called shall collect tax at source a t the rates as may be prescribed for this purpose, from the film producers opting for payment of tax under sub-section (8A) of section 4 and remit the tax so collected on the immediate next working day from the date of such collection in the manner as may be prescribed.] [Inserted by Act No. 4 of 2009, w.e.f. 1-5-2009.]

(4)Any authority or person deducting any sum in accordance with [sub-section (3) or sub-section (3-A) or sub-section (3-B)] [Substituted by Act No. 4 of 2009, w.e.f. 1-5-2009.], shall pay within the prescribed time, the sum so deducted to the credit of the State Government. If the authority or the person does not deduct or after deducting fails to pay tax as required by this section, he shall be deemed to have not paid the tax within the time under the provisions of the Act. In such case all the provisions of the Act including the provisions relating to interest shall apply mutatis mutandis to such unpaid tax.]

(5)Where a VAT dealer paid entry tax on any goods under Andhra Pradesh Entry Tax on Motor Vehicles into Local Areas Act, 1996 (Act 26 of 1996) and Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (Act 40 of 2001), such amount shall be adjusted against VAT payable provided the credit for input tax is not restricted under [xxx] [The words 'the provision of sub-section (4) of omitted by Act 23 of 2005, w.e.f. 29-8-2005.] Section 13 of the Act.

(6)

(a)The Deputy Commissioner, on an application made by a VAT dealer or any other dealer, permit the payment of any tax, penalty or other amount due under the Act in such instalments within such intervals and subject to such conditions, as he may specify in the said order, having regard to the circumstances of each case;

(b)Where such payment in instalments is permitted, the dealer shall pay in addition to such tax, penalty, instalment or other amount, [interest calculated at the rate of one and quarter (1.25%) percent per month] [Substituted for the words 'interest at the rate of one percent per month' by Act 21 of 2011, w.e.f. 15-9-2011.] for the amount for the period from the date specified for its payment on the instalments so permitted.

(7)[xxx] [Omitted by Act No. 5 of 2007, w.r.e.f. 1-9-2006.]

23. Liability of executor, administrator, legal representative:

(1)Where any dealer doing business in respect of which tax is payable under the Act, is dead, the Executor, Administrator, Successor in title or other legal representative of the deceased dealer shall, in respect of such business, be liable to submit the returns due under the Act and to assessment under Section 21 and to pay out of the estate of the deceased dealer, the tax, interest and any penalty assessed or levied as payable by the deceased dealer.

(2)The provision relating to appeals and revisions shall be applicable to assessment made under sub-section (1) as if the Executor, Administrator, Successor in title or other legal representative were himself the dealer.

(3)The provisions of sub-sections (1) and (2) shall apply mutatis mutandis to a partnership firm of which the managing partners have died.

24. Liability of partnership firms:

(1)Where any firm is liable to pay any tax or other amount under the Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.

(2)Where any business carried on by a firm or a Hindu Undivided Family or an Association has been discontinued or dissolved, the authority prescribed shall make an assessment on the taxable turnover and determine the tax payable as if no such discontinuance or dissolution had taken place and all the provisions of the Act including provisions relating to levy of penalty or any other amount payable under any of the provisions of the Act shall apply, to such assessment.

(3)Every person who was at the time of such discontinuance or dissolution, a partner of the firm, or a member of such Hindu Undivided Family or Association and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or any other amount payable, and all the provisions of the Act shall apply to any such assessment or levy of penalty or any other amount.

(4)Where such discontinuance or dissolution takes place after any proceedings in respect of any year have commenced, the proceedings may be continued against the VAT dealer or TOT dealer referred to in sub-section (2) from the stage at which such proceedings stood at the time of such discontinuance or dissolution and all the provisions of the Act shall apply accordingly.

(5)When any private company is wound up and any tax assessed on the company under the Act for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person who was a director of the private company at any time during the period for which the tax is due, shall be jointly and severally liable for the payment of such tax, unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.

25. Tax as an arrear of land revenue.

- If the tax assessed or penalty levied or interest payable under the Act, or any amount of tax including deferred tax which is treated as a loan extended by the Government to the dealer and any instalment thereof, are not paid by a dealer within the time specified therefor, the whole of the amount then remaining unpaid may be recovered as if it were an arrear of land revenue.

26. Preferential claims to assets.

- Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax, including deferred tax which is treated as a loan extended by the Government to the dealer, penalty, interest and any other sum payable by a VAT dealer or TOT dealer or any other dealer under the Act, shall be the first charge on the property of the VAT dealer or TOT dealer or any other dealer as the case may be.

27. Transfers to defraud revenue void and Provisional Attachment of Property.

(1)Where during the pendency of any proceedings under the Act, or after the completion thereof, any VAT dealer or TOT dealer or any other dealer creates a charge on, or parts with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever, or any of his assets in favour of any other person such charge or transfer shall be void unless he proves that such charge or transfer was not with the intention to defraud any tax or any other sum payable.

(2)

(a)where, during the pendency of any proceeding for the assessment or reassessment of any tax or turnover tax which has escaped assessment, the authority prescribed is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, may with the previous approval of the Commissioner, by order in writing, attach provisionally in the prescribed manner any property belonging to the dealer;

(b)every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under clause (a):

Provided that the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years.

28. Powers of Deputy Commissioner under Revenue Recovery Act.

(1)A Deputy Commissioner shall have the powers of a Collector under the Andhra Pradesh Revenue Recovery Act, 1864 (Act 2 of 1864) for the purpose of recovery of any amount due under the Act.

(2)Subject to the provisions of sub-section (3), all Deputy Commercial Tax Officers shall, for the purpose of recovery of any amount due under the Act, have the powers of the Mandal Revenue Officer under the Andhra Pradesh Rent and Revenue Sales Act, 1839 (Act 7 of 1939) for the sale of property distrained for any amount due under the Act.

(3)Notwithstanding anything contained in the Andhra Pradesh Rent and Revenue Sales Act, 1839 (Act 7 of 1839) the Deputy Commercial Tax officer in the exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of the Deputy Commissioner.

29. Recovery of tax from third parties.

(1)The Commissioner or any other authority prescribed may at any time or from time to time,by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to such authority) require any person from whom money is due or may become due to the defaulter, or any person who holds or may subsequently hold money for, or on account of the defaulter, to pay to such authority, either fourth with if the money has become due or is so held, within the time specified in the notice but not before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the defaulter in respect of arrears of tax, interest, penalty or the whole of the money when it is equal to or less than that amount.[Provided that in case of banks, the amount due to the defaulting dealer includes the amounts payable to the dealers by virtue of the overdraft facility.] [Proviso added by Act No. 28 of 2008, w.e.f. 24-9-2008.]

(2)The authority prescribed may, at any time, or from time to time, amend or revoke any such notice or extend the time of making any payment in pursuance of the notice.

(3)Any person making any payment in compliance with the notice under this section shall be deemed to have made the payment under the authority of the defaulter and the receipt of the authority prescribed shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt

(4)Any person discharging any liability to the defaulter after receipt of the notice referred to in this section, shall be personally liable to the authority prescribed to the extent of the liability discharged or to the extent of the liability of the defaulter for the amount due under the Act, whichever is less.

(5)Where any person to whom a notice under this section is sent proves to the satisfaction of the authority prescribed that the sum demanded or any part thereof is not due by him to the defaulter or that he does not hold any money for or on account of the dealer, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the authority prescribed.

(6)Where any person to whom a notice under sub-section (1) is sent, fails to pay to the authority prescribed the sum demanded or any part thereof as required in the said notice, such sum shall be recoverable from such person as if it were an arrear of land revenue due from him.

(7)The provisions of this section shall be without prejudice to any action that may be taken for the recovery of the money due from the dealer.

30. Recovery of tax when business transferred.

- Where ownership of the business of a dealer registered under the Act and liable to pay tax is transferred, any tax or any other amount payable under the Act in respect of such business and remaining unpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery from the transferor, be recoverable from the transferee as if the transferee were the dealer liable to pay such tax or other amount.Appeals and Revisions

31. Appeal to Appellate Authority.

(1)Any VAT dealer or TOT dealer or any other dealer objecting to any order passed or proceeding recorded by any authority under the provisions of the Act other than an order passed or proceeding recorded by an Additional Commissioner or Joint Commissioner or Deputy Commissioner, may, within thirty days from the date on which the order or proceeding was served on him, appeal to such authority as may be prescribed:Provided that the Appellate Authority may within a further period of thirty days admit the appeal preferred after a period of thirty days if he is satisfied that the VAT dealer or TOT dealer or any other dealer had sufficient cause for not preferring the appeal within that period:[Provided further that an appeal so preferred shall not be admitted by the appellate authority concerned unless the dealer produces the proof of payment of tax, penalty, interest or any other amount admitted to be due, or of such instalments as have been granted, and the proof of payment of twelve and half percent of the difference of the tax, penalty, interest or any other amount, assessed by the authority prescribed and the tax, penalty, interest or any other amount admitted by the appellant, for the relevant tax period, in respect of which the appeal is preferred.] [Substituted by Act 21 of 2011, w.e.f. 15-9-2011.]

(2)The appeal shall be in such form, and verified in such manner, as may be prescribed and shall be accompanied by a fee which shall not be less than Rs. 50/- (Rupees fifty only) but shall not exceed Rs. 1,000/- (Rupees one thousand only) as may be prescribed.

(3)

(a)Where an appeal is admitted under sub-section (1), the appellate authority may, on an application filed by the appellant and subject to furnishing of such security or on payment of such part of the disputed tax within such time as may be specified, order stay of collection of balance of the tax under dispute pending disposal of the appeal;

(b)Against an order passed by the appellate authority refusing to order stay under clause (a), the appellant may prefer a revision petition within thirty days from the date of the order of such refusal to the Additional Commissioner or the Joint Commissioner who may subject to such terms and conditions as he may think fit, order stay of collection of balance of the tax under dispute pending disposal of the appeal by the appellate authority;

(c)Notwithstanding anything in clause (a) or (b), where a VAT dealer or TOT dealer or any other dealer has preferred an appeal to the Appellate Tribunal under Section 33, the stay, if any, ordered under clause (b) shall be operative till the disposal of the appeal by such Tribunal, and, the stay, if any ordered under clause (a) shall be operative till the disposal of the appeal by such Tribunal, only in case where the Additional Commissioner or the Joint Commissioner on an application made to him by the dealer in the prescribed manner, makes specific order to that effect.

(4)The appellate authority may, within a period of two years from the date of admission of such appeal after giving the appellant an opportunity of being heard and subject to such rules as may be prescribed,-

(a)confirm, reduce, enhance or annul the assessment or the penalty, or both; or

(b)set aside the assessment or penalty, or both, and direct the authority prescribed to pass a fresh order after such further enquiry as may be directed; or

(c)pass such other order as it may think fit.

(4A)[ Where any proceeding under this section has been deferred on account of any stay orders granted by the High Court or Supreme Court in any case or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the order proceeding in question, the period during which the stay order is in force or the period during which such appeal or proceeding is pending, shall be excluded, while computing the period of two years specified in sub-section (4) for the purpose of passing appeal orders under this Section.] [Inserted by Act No. 21 of 201], w.c.f. 15-9-2011. ]

(5)Before passing orders under sub-section (4), the appellate authority may make such enquiry as it deems fit or remand the case to any subordinate officer or authority for an inquiry and report on any specified point or points.

(6)Every order passed in appeal under this section shall, subject to the provisions of Sections 32, 33, 34 and 35 be final.

32. Revision by Commissioner and other prescribed authorities:

(1)The Commissioner may suo mow call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him, under the provisions of the Act, including sub¬section (2) and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of the Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as he thinks fit.

(2)Powers of the nature referred to in sub-section (1) may also be exercised by the Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner in the case of orders passed or proceedings recorded by the authorities, officers or persons subordinate to them:[Provided that the power under sub-section (1) or (2) shall not be exercised by the authority specified therein in respect of any issue or question which was decided on appeal by the Appellate Tribunal under Section 33;] [Substituted by Act 21 of 2011, w.e.f. 15-9-2011.]

(3)In relation to an order of assessment passed under the Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was served on the dealer.

(4)No order shall be passed under sub-section (1) or (2) enhancing any assessment unless an opportunity has been given to the dealer to show cause against the proposed enhancement.

(5)It shall be lawful for the Commissioner to defer any proceeding under this section by the reason of the fact that an appeal or other proceeding is pending before [the Appellate Tribunal or the High Court or the Supreme Court] [Substituted for the words 'the High Court or Supreme Court' by Act 21 of 2011, w.e.f. 15-9-2011.] involving a question of law having a direct bearing on the order or proceeding in question.

(6)Where an order passed under this section has been set aside by any court or other competent authority under the Act for any reason, the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of four years specified in sub-section (3), for the purpose of making a fresh revision, if any, under this section.

(7)Where any proceeding under this section has been deferred on account of any stay order granted by [the Appellate Tribunal or the High Court or the Supreme Court] [Substituted for the words 'the High Court or Supreme Court' by Act 21 of 2011, w.e.f. 15-9-2011.] in any case, or by reason of the fact that an appeal or other proceeding is pending before [the Appellate Tribunal or the High Court or the Supreme Court] [Substituted for the words 'the High Court or Supreme Court' by Act 21 of 2011, w.e.f. 15-9-2011.] involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be excluded in computing the period of four years specified in sub-section (3), for the purposes of exercising the power under this section.

33. Appeal to the Appellate Tribunal.

- [(1) any dealer objecting to an order passed or proceeding recorded:(a)by any authority, on appeal under Section 31; or(b)by the Additional Commissioner or Joint Commissioner or Deputy Commissioner under sections 21 or 32 or 38; or(c)By any authority following the ruling or order passed under Section 67;may appeal to the Appellate Tribunal within sixty days from the date of service of the order or proceeding on him.] [Substituted by Act No. 4 of 2009, w.e.f. 1-5-2009.]

(2)The Appellate Tribunal may within a further period of sixty days admit the appeal preferred after the period of sixty days specified in sub¬section (1), if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period:[Provided that no appeal against the order passed under Section 31 shall be admitted under sub-section (1) or sub-section (2) of this section unless it is accompanied by satisfactory proof of the payment of fifty percent of the tax, penalty, interest or any other amount as ordered by the Appellate Authority under Section 31;] [Substituted by Act No. 4 of 2009, w.e.f. 1-5-2009.]Provided further that no appeal against the order passed under sub-section (2) of section 32 shall be admitted under sub-section (12) or sub-section (2) unless it is accompanied by satisfactory proof of the payment of the tax, penalty, interest or any other amount admitted by the appellant to be due or of such instalments as might have become payable, as the case may be, and twenty five percent of the difference of the tax, penalty, interest or any other amount ordered by the revisional authority under sub-section (2) of section 32 and the tax, penalty, interest or any other amount admitted to be due and paid by the appellant;Provided also that no appeal against the order passed by any authority by following the ruling or order, issued under Section 67, shall be admitted under sub-section (1) or sub-section (2) unless it is accompanied by satisfactory proof of the payment of the tax, penalty, interest or any other amount admitted by the appellant to be due or payable, or of such instalments thereof, as might have become payable, as the case may be and the proof of payment of fifty percent of the difference of the tax penalty, interest or any other amount, levied by the authority by following the ruling, issued under Section 67, and the tax, penalty, interest or any other amount admitted to be due and paid by the appellant:Provided also that the authority prescribed shall refund the said amount of twelve and half percent or twenty five percent or fifty percent of the difference of tax, penalty, interest or any other amount assessed by the authority prescribed or revisional authority as the case may be and the tax, penalty, interest or any other amount admitted and paid by the appellant, with interest calculated at the rate of 12% per annum if the refund is not made within 90 days from the date or receipt of the order passed under section 31 or Section 33.

(3)The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by such fee which shall not be less than one hundred rupees but shall not exceed two thousand rupees as may be prescribed.

(4)The Appellate Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard-

(a)confirm, reduce, enhance or annul the assessment or the penalty or both; or

(b)set aside the assessment or the penalty, or both, and direct the authority prescribed to pass a fresh order after such further inquiry as may be directed; or

(c)pass such other order as it may think fit:

Provided that if the appeal involves a question of law, a decision on which is pending in any proceeding before the High Court or the Supreme Court, the Appellate Tribunal may defer the hearing of the appeal before it, till such proceeding is disposed of.

(5)

(a)Before passing any order under sub-section (4), the Appellate Tribunal may make such inquiry as it deems fit or remand the case to the appellate authority against whose order the appeal was preferred or to the authority prescribed concerned, for an inquiry and report on any specified point or points.

(b)Notwithstanding anything contained in sub-section (4), where the VAT dealer or TOT dealer or any other dealer who has filed an appeal under this section to the Appellate Tribunal fails to appear before the Appellate Tribunal either in person or by counsel when the appeal is called on for hearing, it shall be open to the Tribunal to make an order dismissing the appeal:

Provided that the Appellate Tribunal may, on an application made by the dealer within thirty days from the date of communication of the order of dismissal and on sufficient cause being shown by him for his non-appearance when the appeal was called on for hearing, re-admit the appeal on such terms as it thinks fit, after giving notice thereof to the authority against whose order or proceeding the appeal was preferred.

(6)

(a)Where a VAT dealer or TOT dealer or any other dealer, objecting to an order passed or proceeding recorded by a Deputy Commissioner under Section 21 or 32 has preferred an appeal to the Appellate Tribunal, the Additional Commissioner, or the Joint Commissioner may, on an application filed by the dealer, subject to such terms and conditions, as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal;

(b)The payment of tax and penalty, if any, due in accordance with the order of the first appellate authority or of the Deputy Commissioner under Section 21 or in revision under Section 32, in respect of which an appeal has been preferred under sub-section (1), shall not be stayed pending disposal of the appeal.

(7)Except as provided in the rules Appellate Tribunal shall not have the power to award costs to either of the parties to the appeal.

(8)Every order passed by the Appellate Tribunal under sub-section

(4)shall be communicated by it to the dealer, the authority against whose order the appeal was preferred, the Commissioner and such other authorities as may be prescribed.

(9)Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provisions of Section 34 be final.

34. Revision by High Court.

(1)Within ninety days from the date on which an order under sub-section (4) of Section 33 was communicated to him, the VAT dealer or TOT dealer or any other dealer or the authority prescribed in this behalf may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either decided erroneously, or failed to decide, any question of law:Provided that the High Court may admit a petition preferred after the period of ninety days aforesaid, if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.

(2)The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, where it is preferred by the dealer, be accompanied by a fee of rupees five hundred.

(3)If the High Court, perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily:Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.

(4)

(a)If the High Court does not dismiss the petition summarily, it shall, after giving both parties to the petition, a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm, or amend the order against which the petition was preferred, or remit the matter to the Appellate Tribunal with the opinion of the High Court on the question, or questions of law raised, or pass such other order in relation to the matter as the High Court thinks fit.

(b)Where the High Court remits the matter to the Appellate Tribunal under clause (a) with its opinion on the question or questions of law raised, the Appellate Tribunal shall amend the order passed by it in conformity with such opinion.

(5)Before passing an order under sub-section (4), the High Court may, if it considers it necessary so to do, remit the petition to the Appellate Tribunal and direct it to return the petition with its finding on any specific question or issue.

(6)

(a)Notwithstanding that a petition has been preferred under sub¬section (1) tax shall be paid in accordance with the assessment made in the case:

Provided that the High Court may, in its discretion permit the petitioner to pay the tax in such number of instalments, or give such other direction in regard to the payment of tax as it thinks fit:Provided further that if, as result of the petition, any change becomes necessary in such assessment, the High Court may authorise the authority prescribed to amend the assessment, and on such amendment being made the excess amount paid by the dealer shall be refunded to him without interest, or the further amount of tax due from him shall be collected in accordance with the provisions of the Act, as the case may be.

(b)The payment of tax and penalty, if any due in accordance with the order of the Appellate Tribunal in respect of which a petition has been preferred under sub-section (1) shall not be stayed pending the disposal of the petition, but if such amount is reduced as a result of such petition, the excess tax paid shall be refunded in accordance with the provisions of the Act.

(7)

(a)The High Court may, on the application of the dealer or the authority prescribed review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order;

(b)The application for review shall be preferred within such time, and in such manner as may be prescribed and shall, where it is preferred by the dealer, be accompanied by a fee of rupees one hundred.

(8)In respect of every petition or application preferred under sub-section (1) or sub-section (7), the costs shall be in the discretion of the High Court.

35. Appeal to High Court.

(1)Any VAT dealer or TOT dealer or any other dealer objecting to an order relating to assessment passed by the Commissioner suo-moto under Section 32 or 38 may appeal to the High Court within sixty days from the date on which the order was communicated to him:Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid, if it satisfied that the dealer had sufficient cause for not preferring the appeal within that period.

(2)The appeal shall be in the prescribed form, shall be verified in the prescribed manner and shall be accompanied by such fee which shall not be less than rupees five hundred but shall not exceed rupees two thousand as may be prescribed.

(3)The High Court shall, after giving both parties to the appeal, a reasonable opportunity of being heard, pass such order thereon as it thinks fit.

(4)The provisions of sub-sections (4), (7) and (8) of Section 34 shall mutatis mutandis apply in relation to appeal preferred under sub-section (1) as they apply in relation to petition preferred under sub-section (1) of Section 34.

36. Petitions, Applications to be heard by a Bench.

- Every petition, application or appeal preferred to the High Court under Section 34 or 35 shall be heard by a Bench of not less than two judges, and in respect of such petition, application or appeal, the provisions of Section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908) shall, so far as may be, apply.

37. Limitation in respect of certain assessments or re-assessments ordered.

- Notwithstanding anything contained in Sections 21 and 32 where an assessment, re-assessment, rectification in or revision of an assessment is made in respect of a dealer or any person, in pursuance or in consequence of or to give effect to any finding or direction contained in an order under Sections 31, 32, 33, 34 and 35 or in an order of any court in a proceeding, otherwise than by way of appeal or revision, such assessment, re-assessment, rectification in or revision of an assessment shall be made within three years from the date of receipt of such order by the prescribed or revising authority as the case may be:Provided that if such appeal, order or order of any Court has been subjected to further appeal, either partially or entirely, and if there are orders of stay prohibiting the authority concerned to pass consequential orders, the period of three years shall get extended by the period during which such stay orders were in force:Provided further that if the subsequent appeal results in modification of such appeal, order or order of any Court which is subjected to further appeal, either partially or wholly, the period of three years shall be computed from the date of receipt of subsequent order of appeal but not from the date of receipt of the original appeal, order or order of any Court which was subjected to further appeal.Refund of Tax

38. Refund of tax.

(1)

(a)A VAT dealer effecting sales falling under sub-section (1) or (3) of Section 5 [our] [The words'and sub-section (6) of section 8' deleted by Act 28 of 2008 w.e.f. 24.9.2008.] of the Central Sales Tax Act, 1956 in any tax period shall be eligible for refund of tax, if the input tax credit exceeds the amount of tax payable subject to the condition that the exports have been made outside the territory of India. The excess of tax shall be refunded within a period of ninety days on a claim made on a VAT return prescribed to the authority prescribed subject to the provisions of the Act and the rules made thereunder;

(b)In all other cases, the VAT dealer may make a claim for refund of any excess credit available at the end of second year after the commencement of the Act and thereafter in the return to be filed for the month of March every year if registered as a VAT dealer for a minimum period of twelve months or in the event of cancellation of registration. The excess of input tax credit claimed as refund shall be refunded within ninety days of the date of receipt of the claim.

(c)The claim for refund under this section shall be made on the VAT return in the form prescribed.

(d)A VAT dealer, who has paid tax in excess of the amount due for a tax period, may claim a credit in the next tax return.

(2)Where a VAT dealer claiming a refund is required by authority prescribed to provide accounts or records to substantiate the claim but fails to do so in a manner satisfactory to the authority prescribed within seven days of issue of notice, the time period specified in sub-section (1) for making the refund shall not apply.

(3)Where a claim of a VAT dealer is not accepted either in full or in part, the authority prescribed, shall send a notice in writing, to the VAT dealer.

(4)A VAT dealer aggrieved by the decision under sub-section (3), may file an appeal as prescribed in the Act.

(5)The tax paid under the Act on the purchases made by specialized agencies of the UNITED NATIONS ORGANISATION and Consulates or Embassies of any country located in the State, or International Crop Research Institute for Semi Arid Tropics, Hyderabad shall be refunded in such manner as may be prescribed.[Provided that, Government may by notification denotify or exclude any of the Organisations, Consulates or Embassies or any other International Institutions from the purview of this sub-section making them not eligible for refund of tax under the Act on the purchases made by them.] [Proviso added by Act No. 14 of 2007, w.e.f. 16-4-2007.]

(6)Where the authority prescribed fails to make a refund within the time specified under sub-section (1), the amount of refund shall carry simple interest at the rate of one percent per month on the amount of the refund for the period of delay.

(7)A TOT dealer shall be eligible to adjust any excess tax paid by him in the subsequent returns or may claim refund at the time of cancellation of registration in the manner prescribed.

(8)[ The Government may, by notification provide for grant of refund earlier than the period stipulated in this section, of any excess credit available, after adjusting the tax payable under the Act or any tax payable under the provisions of Central Sales Tax Act, 1956 in respect of any Value Added Tax dealer or any category of Value Added Tax dealers.] [Added by Act No. 34 of 2006, w.r.e.f. 1-4-2005.]

(9)[ The tax paid under the Act, by the person who is not liable to be registered as Value Added Tax or Turnover Tax dealer and not liable to pay tax under the Act, may be refunded in the manner as may be prescribed.] [Added by Act No. 28 of 2008, w.e.f. 24-9-2008.]

39. Interest on over payments and late refunds.

(1)Where the authority prescribed is required to refund an amount of tax to a VAT dealer or TOT dealer or any other dealer as a result of;

(a)a decision under Section 31 ; or

(b)a decision of the Appellate Tribunal under Section 33 ; or

(c)a decision of the High Court under Section 35,

such refund shall be made within a period of ninety days from the date of the receipt of the order.Where refund is not made within the stipulated time as mentioned in sub-section (1), the amount of refund shall carry interest at the rate of one percent per month for the period of delay. The interest in respect of part of a month shall be computed proportionately and for this purpose, a month shall mean a period of 30 days.

40. Power to adjust, withhold refunds.

(1)The Commissioner or the authority prescribed shall have the power to adjust any amount due to be refunded against any tax, penalty and interest outstanding against a VAT dealer or a TOT dealer or any other dealer.

(2)Where an order giving rise to a refund is the subject matter of an appeal or further proceeding, or where any other proceeding is pending, and the authority prescribed is of the opinion that the grant of the refund is likely to adversely affect the revenue, the authority prescribed may, with the previous approval of the Deputy Commissioner, withhold the refund till such time as the Deputy Commissioner may determine.

(3)Where any demand of tax or penalty or both is disputed by a VAT dealer or TOT dealer before any appellate authority or Sales Tax Appellate Tribunal or High Court and the demand becomes finally due either partly or fully an [interest at the rate of one and quarter (1.25%) percent per month] [Substituted for the words 'interest at the rate of one percent per month' by Act 21 of 2011, w.e.f. 15-9-2011.] shall be charged from the date such tax or penalty was originally due.

Chapter VI
Records And Investigation Powers

41. Issue of Bills.

- Every VAT dealer who makes a sale to a person other than a VAT dealer or every TOT dealer or any other dealer whose taxable turnover is not less than Rs. 5,00,000/- (Rupees five lakhs only) in a year, shall issue a bill or cash memorandum in such form and with such details of tax collected as may be prescribed, for every sale involving an amount not less than Rs. 100 (Rupees one hundred only):Provided that every VAT dealer or TOT dealer or any other dealer shall issue a sale bill in the proforma prescribed, irrespective of the amount of sale, when demanded by the buyer.

42. Records.

(1)Every VAT dealer or TOT dealer shall maintain the documents and records specified in the rules at the place of business so registered in the English language or in any of the languages specified in the Eighth Schedule to the Constitution.

(2)Every person registered under the Act, every dealer liable to get himself registered under the Act, every agent acting on behalf of a resident principal and every other dealer who is required so to do by the authority prescribed by notice served in the prescribed manner, shall keep and maintain a true and correct account promptly in any of the languages mentioned in sub-section (1), showing such particulars as may be prescribed; and different particulars may be prescribed for different classes of persons or dealers.

(3)The Commissioner may get the books of accounts maintained by any dealer audited by a Chartered Accountant or a Cost Accountant or an enrolled Sales Tax Practitioner for any tax period.

(4)Records required to be maintained under sub-section (1) shall be retained for a period of six years after the end of the year to which they relate or where the assessment is subject matter of appeal or revision under Sections 31, 32, 33, 34 or 35, the records shall be retained for a period of six years after the assessment has become final.

43. Access and seizure of goods, books, records and computers:-

(1)For the purpose of enforcing compliance of the provisions of the Act, any officer not below the rank of Deputy Commercial Tax Officer shall have the power of entry, inspection, search and seizure and confiscation and he:-

(a)shall have, full and free access to any premises, place, goods, books, record, computer or any electronically stored data at any time during business hours prescribed under the relevant law for the time being in force and where no such hours are prescribed at all reasonable times without any prior notice to any dealer;

(b)may make an extract or copy from any book, record or computer-stored information to which access is obtained under clause (a);

(c)may seize and confiscate any goods not accounted for and seize any books or records that, in his opinion, affords evidence that may be material in determining the liability of any VAT dealer or TOT dealer or any other dealer under the Act;

(d)may retain any such book or record for a period of one month for determining the tax liability of a dealer or for any proceedings under the Act;

Provided that where such books or records are needed for more than one month, the permission of the next higher authority shall be obtained for each additional month;

(e)may seize and retain the computer for a period of one month where a hard copy or computer disk of information stored in a computer is not furnished, to get the information required:

Provided that where such computer is needed for more than one month, the permission of the next higher authority shall be obtained for each additional month; and

(f)shall have power to enter and search any office, shop, godown, vessel, receptacle or vehicle or any other place of a carrier or bailee where goods are delivered to such carrier or bailee for transmission.

(2)For the purposes of sub-section (1), any such officer shall have power to enter and search at any time during the business hours prescribed under the relevant law for the time being in force, or where no such hours are prescribed, at all reasonable times, any office, shop, godown, vessel, vehicle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps or is, for the time being, keeping any goods, accounts, registers or other documents of his business:Provided that no residential accommodation not being a shop-cum-residence shall be entered into and searched by any officer below the rank of Deputy Commercial Tax Officer except on the authority of an order issued by any officer not below the rank of a Deputy Commissioner having jurisdiction over the area; or an officer not below the rank of Deputy Commissioner working in Vigilance and Enforcement Department having jurisdiction over the entire State of Andhra Pradesh and all searches under this sub-section shall so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) subject to the rules if any, made in this behalf.

(3)The power conferred by sub-section (2) shall include the power to break open any box or receptacle in which any goods, accounts, registers or other documents of the dealer may be contained, or to break open the door of any premises, where any such goods, accounts, registers or other documents may be kept:Provided that the power to break open the door shall be exercised only after the owner or any other person in occupation of the premises if he is present therein, fails or refuses to open the door on being called upon to do so.

(4)The power conferred by sub-section (2) shall also include the power to,-

(a)seal for a period of not exceeding twenty-four hours, any box, receptacle, godown or building where any goods, accounts, registers or other documents of the dealer are, or reasonably believed to be, kept, if the owner or any other person in occupation, leaves the premises or refuses to open any box, receptacle, godown or building or is not readily available;

(b)search any person, other than customer or a visitor, who has got out of or is about to get into, or is in, any building, vessel or vehicle, if the officer has reason to suspect that such person has secreted about any goods, accounts, registers or other documents.

(5)Any such officer shall have power to seize and confiscate any goods which are found in any office, shop, godown, vehicle, vessel or any other place of business or any building or place of the dealer, but not accounted for by the dealer in his accounts, registers and other documents maintained in the course of his business:Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard and make an inquiry in the prescribed manner.

(6)The owner, manager, or any other VAT dealer or TOT dealer shall provide all reasonable facilities and assistance for the effective exercise of powers under this section by such officer.

(7)A VAT dealer or TOT dealer whose books, records, or computer have been removed and retained under sub-section (1) may examine them and make copies or extracts from them during regular office hours under such supervision as the Commissioner or inspecting authority as may be determined.

44. Fair Market value.

(1)Where the authority prescribed has reason to believe that any goods of a fair market value exceeding Rs. 5,000/- (Rupees five thousand only) have been sold or purchased by a dealer, to or from another dealer or person, as the case may be, for a consideration which is less than fair market price of the goods and that consideration for such sale or purchase as agreed to between the parties has not been truly stated in the invoice or delivery challan or any other document relating thereto, with the object of facilitating the reduction or evasion of the tax payable under the Act, the authority prescribed may, subject to the provisions of this section, initiate proceedings for seizure and the acquisition of such goods.

(2)The powers conferred under sub-section (1) shall be exercised by the authority prescribed in respect of goods sold or purchased, which, are in transit or in the possession of the seller or buyer or his agent.

(3)In any proceedings under this section in respect of any goods which have been sold or purchased for a consideration which is less than its fair market price, it shall be presumed, unless the contrary is proved, that the consideration for such sale as agreed to between the parties has not been truly stated in the invoice, or sale bill or other documents related thereto with such object as is referred to in sub-section (1).

(4)Before initiating such proceedings, the authority prescribed shall record his reasons for doing so and no orders shall be passed under sub-section (1) without giving the VAT dealer or TOT dealer an opportunity of being heard.

(5)No such proceedings shall be initiated unless the authority prescribed has reason to believe that the fair market price of the goods exceeds the consideration therefor by more than twenty per cent.

(6)Where any goods are acquired under this section the authority prescribed shall pay for such acquisition compensation which shall be a sum equal to the aggregate of the amount of sale price of the goods mentioned in the invoice or delivery challan or any document related thereto and any expenditure incurred on freight or any other incidental expenses incurred by the VAT dealer or TOT dealer in relation to those goods.

Chapter VII
Establishment Of Check Posts

45. Establishment of Check Posts.

(1)If the Government or the Commissioner considers it necessary that with a view to prevent or check evasion of tax in any place or places in the State, it is necessary so to do, the Government or the Commissioner may, by notification, direct the setting up of a check post or the erection of a barrier, or both, at such place or places as may be notified.

(2)At every check post or barrier mentioned in sub-section (1), or at any other place when so required by any officer empowered by the Government in this behalf, the driver or any other person in charge of goods vehicle or vessel shall stop the vehicle or vessel as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the officer in charge of the check post or barrier, or the officer empowered as aforesaid, to examine the contents in the vehicle or vessel and inspect all records relating to the goods carried, which are in the possession of such driver or other person in charge for the purpose of ascertaining whether there has been any sale or purchase of goods carried and in case there was sale or purchase of the goods carried, whether such sale or purchase is liable to tax and if so,-

(a)whether such tax has been paid; or

(b)whether the sale or purchase of the goods carried has, for the purpose of payment of tax been properly accounted for in the bills of sale, or delivery notes or such other documents as may be prescribed

(3)If on such examination and inspection it appears,-

(a)

(i)that the tax, if any payable in respect of the sale or purchase of the goods carried, has been paid; or

(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax been properly accounted for in the documents referred to in clause (b) of sub-section (2);

the said officer shall release the goods vehicle or vessel with the goods carried;

(b)

(i)that the tax, if any, payable in respect of the sale or purchase of the goods carried has not been paid; or

(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax not been properly accounted for in the documents referred to in clause (b) of sub-section (2); and

if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods, carried, it is necessary to detain the goods he shall detain the goods and direct the driver or any other person in-charge of the goods vehicle or vessel to pay such tax, or to furnish security for an amount equal to five times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.

(4)If the tax is paid or the security is furnished, then the goods so detained shall be released forthwith.

(5)The driver or any other person in charge of the goods vehicle or vessel shall, if so required, give his name and address and the name and address of the owner of the goods vehicle or vessel as well as those of the consignor and the consignee of the goods.

(6)If the tax directed to be paid or the security directed to be furnished under sub-section (3) is not paid and furnished and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain so much of the goods as are approximately equal in value to the amount of tax directed to be paid or security directed to be furnished under sub-section (3) as long as may reasonably be necessary:Provided that no such goods shall be detained by the said officer for more than three days except with the permission of the next higher authority.

(7)

(a)Where goods are carried without paying tax, if any, payable or goods are carried without being properly accounted for in the documents referred to in clause (b) of sub-section (2), the said officer shall collect the tax payable on the goods so carried and in addition levy a penalty not exceeding two times the amount of tax payable on such goods after giving a reasonable opportunity to the person likely to be affected, against the proposed penalty;

(b)any such officer shall have power to seize and confiscate any goods where such goods are carried in the goods vehicle without any documents or covered by fictitious documents:

Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard.

(8)In case the goods detained under sub-section (6) are subject to speedy and natural decay, and in the case of the goods, where no claim is made within the prescribed period, the said officer shall, subject to such conditions as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government treasury:Provided that if the said officer is an officer below the rank of a Deputy Commercial Tax Officer, the sale under this sub-section shall be effected by the Deputy Commercial Tax Officer having jurisdiction.

(9)Any person entitled to such sale proceeds shall, on application to the authority prescribed and upon sufficient proof, be paid the sale proceeds mentioned in sub-section (8), after deducting the expenses of the sale and other incidental charges and the amount of tax and penalty due in respect of the sale or purchase of the goods in question.Explanation: For the purpose of this section, the explanation 'said officer' means the officer-in-charge of the check-post or barrier or the officer empowered under sub-section (2).

46. Power to inspect Carrier's places.

(1)Where a carrier or bailee, to whom goods are delivered for transmission, before delivery is taken from him, keeps the said goods in any office, shop, godown, vessel,receptacle, vehicle or any other place, any officer not below the rank of Deputy Commercial Tax Officer (DCTO), shall have power to enter into and search such office, shop, godown, vessel, receptacle, vehicle or other place of business or building or place, and to examine the goods and inspect all records relating to such goods. The carrier or bailee or the person in-charge of the goods and records shall give all facilities for such examination or inspection and shall if so required produce the bill of sale or delivery note or such other document as may be prescribed regarding the goods and give his name and address and the name and address of the carrier or the bailee and the consignee.Explanation: For the purpose of this section, where goods are delivered to a carrier or a bailee for transmission, the movement of goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee.

(2)Any such officer shall have power to seize and confiscate any goods which are found in any office, shop, godown, vehicle, vessel or any other place of business or any building or place of a carrier or a bailee for transmission where such goods are not covered by any document or covered by fictitious documents:Provided that before taking action for the confiscation of goods the officer shall give the person affected an opportunity of being heard.

47. Transit Pass.

- Where a vehicle carrying goods, coming from any place outside the State and bound for any other place outside the State, pass through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner a transit pass from the officer¬in-charge of the first check post or barrier after his entry into the state and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person-in-charge of the vehicle and accordingly the tax shall be assessed and penalty, if any shall be levied in accordance with the provisions of the Act:Provided that where the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the burden of proving that the goods have actually moved out of the State shall be on the owner or person-in-charge of the vehicle.Explanation. - If a vehicle is hired for transportation of goods by any person, the hirer of that vehicle shall be deemed to be the owner of the vehicle.

48. Possession and submission of certain records by owners etc. of goods vehicles.

- The owner or other person in charge of goods vehicle or vessel shall carry with him -

(a)bill of sale or tax invoice or delivery note,

(b)log book or goods vehicle record or trip sheet, and

(c)such other documents as may be prescribed,

relating to the goods under transport and containing such particulars as may be prescribed and shall submit to the Commercial Tax Officer, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed.

48A. [ Requirements of submission of electronically generated declaration. [Inserted by Act No. 2 of 2015, dated 17.1.2015.]

(1)The owner or person-in-charge of goods vehicles or vessel entering the territories of the State or leaving the territories of the State shall also submit; a declaration in triplicate, either electronically generated or otherwise and containing such particulars of goods, carried in such vehicle 6r vessel, as the case may be, before the officer-in-charge of the check post or barrier and shall produce the copy of the said declaration, duly verified and returned to him by the said officer, before any authority or authorities as prescribed under section 48 of the Act, at the time of check of the vehicle en-route.

(2)For carrying out the purpose mentioned in sub-section (1), every carrier of goods, agent of transport company, booking agency or any person by whatever name called, having a place of business in the State of Andhra Pradesh and transporting or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration from the assessing Authority of the area in which, it has a principal place of business in the manner, as may be prescribed.]

Chapter VIII
Offences And Penalties

49. Penalty for failure to register.

(1)Any VAT dealer who fails to apply for registration as required under Section 17 before the end of the month the application was due and applies during the subsequent month shall be liable to pay a penalty of Rs.5000/- (Rupees five thousand only).

(2)Any dealer who fails to apply for registration as required under Section 17 before the end of month subsequent to the month in which the obligation arose shall be liable to pay penalty of 25% of the amount of tax due prior to the date of the registration by the Registering Authority. There shall be no eligibility for input tax credit for sales made prior to the date from which the registration is effected.

(3)Any dealer who fails to notify any change in the circumstances as required under the provision of the Act or the rules made thereunder, or who fails to apply for cancellation of registration as required under Section 19 shall be liable to a penalty of Rs.2,000 (Rupees two thousand only) for each offence:Provided that before levying penalty under this Section the authority prescribed shall give the dealer a reasonable opportunity of being heard.

50. Penalty for failure to file a return.

(1)Any VAT dealer, who fails to file a return where no tax is due, by the end of the month in which it was due, shall be liable to pay a penalty of Rs.2,500/- (Rupees two thousand five hundred only).

(2)Any dealer registered under sub-section (7) of Section 17 who fails to file a return where no tax is due shall be liable to pay a penalty of Rs. 500/-. (Rupees five hundred only).

(3)Where a dealer files a return, after the last day of the month in which it is due, he shall be liable to pay a penalty of fifteen percent of the tax due:Provided that before levying penalty under this Section the authority prescribed shall give the dealer a reasonable opportunity of being heard.

51. Penalty for failure to pay tax when due.

(1)Where a dealer who fails to pay tax due on the basis of the return submitted by him by the last day of the month in which it is due, he shall be liable to pay tax and a penalty of ten percent of the amount of tax due:Provided that before levying such penalty the authority prescribed shall give the dealer a reasonable opportunity of being heard.

(2)If a dealer pays the tax, penalty and interest under subsection (1) and subsequently it is found that the tax is not due, then such tax, penalty and interest shall be refunded to that dealer.

52. Penalty for assessment issued for failure to file a return:-

(1)Where an assessment is made under the provisions of sub-section (1) of Section 21 for the failure to file a return, a penalty of fifty percent of the assessed amount shall be imposed.

(2)Where an assessment has been made under sub-section (1) of Section 21, and the dealer subsequently furnishes a return for the period to which the assessment relates, the authority prescribed may withdraw the assessment but the dealer shall be liable to pay penalty under sub¬section (3) of Section 50 and interest as applicable.

53. Penalty for failure to declare Tax Due.

(1)Where any dealer has under declared tax, and where it has not been established that fraud or willful neglect has been committed and where under declared tax is,-

(i)less than ten percent of the tax, a penalty shall be imposed at ten percent of such under-declared tax,

(ii)more than ten percent of the tax due; a penalty shall be imposed at twenty five percent of such under-declared tax.

(2)Where any dealer, prior to the detection by any authority prescribed, voluntarily declares that tax due for a tax period is under-declared and he pays the tax due along with interest, no penalty shall be imposed provided that such declaration is made within the time limit and in the manner prescribed.

(3)Any dealer who has under-declared tax, and where it is established that fraud or willful neglect has been committed he shall be liable to pay penalty equal to the tax under-declared ; besides being liable for prosecution:Provided that before levying penalty under this Section, the authority prescribed shall give the dealer a reasonable opportunity of being heard.

54. Penalty for failure to use or misuse of TIN & GRN.

- Any dealer who is registered under Section 17 and who fails to use a TIN or GRN or misuses a TIN or GRN contrary to the requirements of the Act or rules made thereunder, shall be liable to pay a penalty of Rs. 1,000/- (Rupees one thousand only) for each offence:Provided that before levying penalty, the authority prescribed shall give the dealer a reasonable opportunity of being heard.

55. Penalty for issue of tax invoice and for the use of false tax invoices.

(1)Any VAT dealer, who fails to issue a tax invoice or an invoice or a bill or cash memorandum as required by Sections 14 and Section 41, shall be liable to pay a penalty of Rs. 5,000 (Rupees five thousand only) or 100% of the tax whichever is lower, for each offence.

(2)Any VAT dealer, who issues a false tax invoice or receives and uses a tax invoice, knowing it to be false, shall be liable to pay a penalty of 200% of tax shown on the false invoice.

(3)Any TOT dealer or any other dealer who fails to issue a bill or cash memorandum as required by Section 41 shall be liable to pay a penalty of Rs.250/- (Rupees two hundred and fifty only):Provided that before levying penalty under this Section, the authority prescribed shall give the dealer a reasonable opportunity of being heard.

(4)[ (a) Any dealer, who purchases any goods by furnishing a declaration and uses such goods contrary to such declaration, shall be liable to pay a penalty of 200% of the tax leviable in the absence of such declaration on the value of such goods so purchase;

(b)any dealer, who claims that any sale of any goods is liable to tax at a reduced rate is found to be in possession of any false or fabricated declaration and pays tax at a reduced rate under the Act, shall be liable to pay a penalty of 200% of the tax leviable in the absence of such declaration on the value of the goods, so sold;

Provided that before levying penalty under this sub-section, the assessing authority shall give the dealer a reasonable opportunity of being heard.] [Added by Act No. 28 of 2008, w.e.f. 24-9-2008.]

56. Penalty for failure to maintain records.

- Any VAT dealer or TOT dealer who fails to maintain proper records in accordance with the provisions of the Act, is liable to pay a penalty at the rate of Rs. 5,000/- (Rupees five thousand only) for each subsequent offence committed after a warning is issued in writing for the first offence, without prejudice to the payment of tax, penalty and interest if any due under the provisions of the Act :Provided that before imposing such penalty the authority shall give the dealer a reasonable opportunity of being heard.

57. Penalty for unauthorized/excess collection of tax.

(1)No dealer shall collect any sum by way of tax, in respect of sale or purchase of any goods which are not liable to tax under the Act.

(2)No person, other than a dealer, shall collect on the sale or purchase of any goods any sum by way of tax from any other person and no dealer shall collect any amount by way of tax at a rate or rates exceeding the rate or rates at which he is liable to pay tax under the provisions of the Act.

(3)Nothing in sub-section (2) shall apply to a person where he is required to collect separately any amount of tax under the provisions of any other law for the time being in force.

(4)If any person collects tax in contravention of the provisions of sub-section (1) or (2) any sum so collected shall be forfeited either wholly or partly to the Government and in addition he shall be liable to pay a penalty of an amount equal to the amount of tax so collected:Provided that the authority prescribed shall not levy penalty if it is evident that due to bona fide mistake the dealer collected tax in contravention of sub-section (1) or (2) and the tax so collected in excess has been remitted to the Government along with the tax payable for that month:Provided further that the authority prescribed shall while imposing the penalty or forfeiture, take into consideration the amounts refunded to the purchaser from out of the amounts collected, by way of tax in contravention of sub-section (1) or (2) or for the refund of which satisfactory arrangement has been made.

(5)No order for the forfeiture under this section, shall be made after the expiration of three years from the date of collection of the amount referred to in sub-section (4):Provided that in computing the said period of three years, the period during which any stay order was in force or any appeal or other proceeding in respect thereof was pending shall be excluded.

(6)If the authority prescribed in the course of any proceeding under the Act, or otherwise has reason to believe that any person has become liable to penalty with or without forfeiture of any sum under sub-section (4) such authority shall serve on such person a notice requiring him on a date and at a place specified in the notice to attend and show cause why a penalty with or without forfeiture of any sum as provided in sub¬section (4) shall not be imposed on him.

(7)The authority prescribed shall thereupon hold an enquiry and shall make such order as he thinks fit.

(8)No prosecution for an offence under this section shall be instituted in respect of the same facts on which a penalty has been imposed.

58. Prosecutions for offences.

- Any dealer or person who fails to comply with the requirements under Sections 14, 16, 17, 21, 29, 42, 43, 64 or any other provisions of the Act shall on conviction be punishable with imprisonment for a term which may extend to three months or with fine or with both.

59. Offences of obstructing the authority.

- Any dealer who obstructs the authority prescribed in the performance of his duties under the Act shall on conviction be punishable with imprisonment for a term which shall not be less than one month but which may extend to six months and with fine.

60. Offences by Companies:-

(1)Where an offence under the Act has been committed by a Company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the Company for the conduct of the business of the Company, as well as the Company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:Provided that, nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

(2)Notwithstanding anything contained in sub-section (1), where an offence under the Act has been committed by a Company, and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the Company such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - For the purpose of this Section,-

(a)'Company' means a body corporate and includes a firm, association or persons or body of individuals whether incorporated or not; and

(b)'Director' in relation to a firm means a partner in the firm, and in relation to any association of persons or body of individuals, means any member controlling the affairs thereof.

61. Compounding of offences.

(1)The authority prescribed may accept, from any dealer who has committed an offence under the Act by way of composition of such offence.

(a)where the offence consists of the evasion of tax, in addition to such tax, a sum of money equal to the amount of tax subject to a minimum of Rs. 3,000/- (Rupees three thousand only); and

(b)in other cases a sum of money not exceeding Rs. 3,000 (Rupees three thousand only).

(2)Any order passed or proceeding recorded by the authority prescribed under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom.

62. Court for prosecution.

(1)No Court other than the Court of a Magistrate of the first class shall take cognizance of, or try, an offence under the Act.

(2)No prosecution for any offence under the Act shall be instituted except with the written consent of the Commissioner.

63. Power to summon witnesses and production of documents:-

(1)An authority prescribed or an appellate or revising authority or an inspecting authority or any officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax Officer shall, for the purposes of the Act, have all the powers:-

(a)to summoning and enforcing the attendance of any person and examining him on oath or affirmation; and

(b)compelling the production of any document.

(2)Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summon is issued either to attend to give evidence, or produce accounts, registers, records or other documents at a certain place and time intentionally omits or fails to attend or produce accounts, registers, records or other documents at such place or time the authority or officer mentioned in sub-section (1) may after giving the person concerned a reasonable opportunity of being heard impose upon him by way of penalty a sum not exceeding Rs. 500/-(Rupees five hundred only) as it or he thinks fit.

(3)Any officer of the Commercial Taxes Department, not lower in rank than an Assistant Commercial Tax Officer shall have powers to call for such information, particulars or records as he may require from any person for the purpose of assessment, levy and collection of tax under the Act.

64. Power to get information.

(1)Any authority prescribed or appellate or revision authority may by writing, require any person or authority to furnish such information, particulars or records available with the person or authority as will be useful or relevant to any proceeding under the Act.

(2)The person or authority from whom such information, particulars, or records are required under sub-section (1) shall furnish, within a reasonable time, the information particulars or records available.

65. Bar of jurisdiction.

- Save as otherwise expressly provided in the Act, no Court shall entertain any suit, or other proceeding to set aside or modify, or question the validity of any assessment, order or decision made or passed by any officer or authority under the Act or any rules made there under, or in respect of any other matter falling within its scope.

66. Appearance before authority.

- Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under the Act, may be represented before such authority-

(a)by his relative or a person regularly employed by him, if such relative of person is duly authorized by him in writing in this behalf; Or

(b)by a legal practitioner ; or

(c)by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act 3 of 1949) ; or

(d)by a Cost Accountant within the meaning of the Cost and Works Accountant Act, 1959 (Central Act 23 of 1959).

(e)Subject to such conditions as may be laid down by the rules in that regard by a person who was enrolled as a Sales Tax Practitioner by such authority on payment of such fees and possessing such qualifications as may be prescribed.

If such Chartered Accountant or Cost Accountant or Sales Tax Practitioner is duly authorised in writing in this behalf.

Chapter IX
General Provisions

67. Clarification and Advance Rulings:

(1)The Commissioner may constitute a State level 'Authority for Clarification and Advance Rulings' comprising of three officers not below the rank of Joint Commissioner to clarify, in the manner prescribed any aspect of the implementation of the Act.

(2)No application shall be entertained where the question raised in the application

(i)is already pending before any officer or authority of the Dep or Appellate Tribunal or any Court;

(ii)relates to a transaction or issue which is designed apparently for the avoidance of tax:

Provided that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard and where the application is rejected, reasons for such rejections shall be recorded in the order.

(3)No officer or any other authority of the Department shall proceed to decide any issue in respect of which an application has been made by an applicant under this Section and is pending.

(4)The order of the authority shall be binding,-

(i)on the applicant who had sought clarification;

(ii)in respect of the goods or transaction in relation to which a clarification was sought; and

(iii)on all the officers other than the Commissioner:

Provided the dealer does not file an appeal before Sales Tax Appellate Tribunal within 30 days of the Ruling in the manner prescribed.

(5)The authority for clarifications shall have power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties.An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation.

(6)The Commissioner may also refer any matter for opinion of the Authority for clarification without prejudice to his authority.

68. Ongoing contracts:-

(1)Where a contract or an agreement was concluded between two or more parties before the commencement of the Act and no provision for tax under the Act was made in the contract, the selling dealer shall pay tax due on any sale liable to tax made under such contract after the commencement of the Act.

(2)Where a contract is concluded after the commencement of the Act, and no provision relating to tax was made in the contract, the contract price shall be deemed to include tax due under the Act and the selling dealer shall account for the tax due.

69. Tax Deferment.

(1)Notwithstanding anything contained in the Act, any industrial unit availing a tax holiday or tax exemption on the date of commencement of the Act shall be treated as a unit availing tax deferment.

(2)The unit availing into tax deferment as specified in sub-section (1) shall be eligible to issue tax invoices and to claim input tax credit subject to provisions of Section 13 of the Act.

(3)The period of eligibility, the method of debiting eligibility amount, the repayment and any other benefits for all units availing tax deferment shall be in the manner prescribed.

70. Protection of acts done in good faith.

(1)No suit, prosecution or other proceeding shall lie against any officer or servant of the Government for any act done or purporting to be done under the Act without the previous sanction of the Government, and no such suit, prosecution or other proceeding shall be instituted after the expiry of six months from the date of the act complained of.

(2)No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties imposed on him or the discharge of functions entrusted to him by or under the Act.

71. Submission of returns by banks.

- Every scheduled bank including any branch of such bank or any banking institution in the State shall, at the request of the assessing authority concerned, submit in each month a return in the prescribed form, of all bills relating to goods discounted, cleared or negotiated and the payment and receipts relatable to the sale or purchase of goods transacted by or through it during the preceding month, in such manner and within such period as may be prescribed.

72. Provision in the case of defective or irregular proceedings:-

No assessment made, penalty or compounding fee levied or other order passed by any officer or authority under the Act, shall be set aside merely on account of any defect or irregularity in the procedure relating thereto, unless it appears that such defect or irregularity has in fact occasioned material hardship or failure of justice.

73. Rounding off turnover.

- The amount of turnover for any tax period or for any calendar quarter shall be rounded off to the nearest multiple of Rs. 10/- (Rupees ten only) and for this purpose if such amount is not a multiple of Rs. 10/- (Rupees ten only), but is Rs. 5/- (Rupees five only) or more, the amount shall be increased to the next higher amount which is a multiple of Rs. 10/- (Rupees ten only) and if such amount is less than Rs. 5/- (Rupees five only), the amount shall be reduced to the next lower amount which is a multiple of Rs. 10/- (Rupees ten only); and the amount so rounded off shall be deemed to be the turnover of the dealer for the purposes of the Act.

74. Rounding off of tax etc..

- The amount of tax, input tax, output tax, net tax, interest, penalty, or any other sum and the amount of refund due under the provisions of the Act, shall be rounded off to the nearest ten rupees and for this purpose, if such amount is fifty paise or more it shall be increased to the next rupee and if such amount is less than fifty paise, it shall be ignored.

75. Powers of Subordinate officer to be exercised by higher authorities.

- The powers conferred by the Act and the rules made thereunder on any of the officers appointed under Section 3A may also be exercised by any of the officers superior to the officers so empowered, subject to any instructions issued by the Commissioner.

76. Power to remove difficulties.

(1)If any difficulty arises in giving effect to the provisions of the Act in consequence of the transition to the said provisions from the corresponding provisions of the Act in force immediately before the commencement of the Act, the Government may, by order in the Andhra Pradesh Gazette, make such provisions as appear to them to be necessary or expedient for removing the difficulty.

(2)If any difficulty arises in giving effect to the provisions of the Act (otherwise than in relation to the transition from the provisions of the corresponding Acts in force before the commencement of the Act), the Government may, by order make such provisions, not inconsistent with the purposes of the Act, as appear to it to be necessary or expedient for removing the difficulty.

77. Instructions to Subordinate Officers.

- The Commissioner may, from time to time, issue such orders, instructions and directions not inconsistent with the provisions of the Act or the rules made there under to his subordinate officers as he may deem fit, for the proper administration of the Act and such officers and all other persons employed in the enforcement of the Act, shall comply with such orders, instructions and directions.Provided that no such orders, instructions or directions shall be such as to interfere with the discretion of any appellate authority in exercise of its appellate functions.

78. Power to make Rules.

(1)The Government may by notification, make rules to carry out the purposes of the Act.

(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for,-

(a)all matters expressly required or allowed by the Act to be prescribed;

(b)the manner of determination of the amount payable by the dealer in respect of:-

(i)any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;

(ii)any delivery of goods on hire purchase or any system of payment by instalments;

(iii)any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;

(iv)any transfer of property in goods involved in lucky gift scheme.

(c)the term of office, and the conditions of service, of the members of the Appellate Tribunal;

(d)the issue of registration to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of the Act;

(e)the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made;

(f)the administration of the check posts set up and barriers erected under the Act and the regulation of the work therein;

(g the disposal of goods confiscated under the act and the proceeds thereof:)

(h)the issue of bills or tax invoices or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved;

(i)the maintenance of purchase bills or accounts of purchases and sales by dealers carrying on business in specified goods and the time for which they should be preserved;

(j)the issue of delivery notes in respect of goods delivered, or transported to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved;

(k)the application of the provisions of the Code of Civil Procedure, 1908 (Central Act V of 1908) to the extent specified, in respect of applications, appeals and other proceedings under the Act;

(l)securing that returns furnished or accounts or documents produced, or evidence of any kind given under the Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential;

(m)the duties and powers of officers appointed for the purpose of enforcing the provisions of the Act;

(n)the circumstances in which and the extent to which, fees paid in pursuance of Section 33 may be refunded;

(o)generally regulating the procedure to be followed and the forms to be adopted in proceedings under the Act;

(p)the assessment and recovery of tax under the Act in respect of business which is discontinued or the ownership of which has changed or in respect of business of a deceased person;

(q)the assessment and recovery of tax under the Act in respect of business owned by minors or other incapacitated persons or by persons residing outside the State;

(r)the assessment and recovery of tax under the Act in respect of business owned by any person whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator-General, the Official Trustee, or any receiver or manager appointed by or under any order of a Court;

(3)Any rule under the Act, may be made so as to have retrospective effect.

(4)In making a rule under sub-section (1) or (2), the Government may provide that a person guilty of a breach thereof, shall, on conviction by a Magistrate of the First Class, be liable to be punished with fine which may extend to Rs. 2,000/- (Rupees two thousand only).

(5)Every rule made under the Act, shall immediately after it is made, be laid before the Legislative Assembly of the State if it is in session and, if it is not in session, in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiration of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified have effect only in such modified form or shall stand annulled as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

79. Power to amend schedules.

(1)The Government may, by notification, alter, add to or cancel any of the Schedules.

(2)Where a notification has been issued under sub-section (1) there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation, as the case may be, of the Schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder:Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session:Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.

(3)All references made in the Act to any of the Schedules shall be construed as relating to the Schedules in force for the time being amended in exercise of the powers conferred by this Section.

Chapter X
Repeal

80. Repeal.

(1)The Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957) is hereby repealed :Provided that such repeal shall not affect the previous operation of the said Act or section or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit) in the exercise of any power conferred by or under the said Act or section shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act was in force on the date on which such thing was done or action was taken; and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act.

(2)Notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceeding made or preferred to any officer or authority under the said Act or section and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceeding under the Act if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred.

(3)Upon such repeal of the Andhra Pradesh General Sales Tax Act, 1957 the provisions of Sections 8, 8A, 9 and 18 of the Andhra Pradesh General Clauses Act, 1891 (Act 1 of 1891) shall apply.

81. Repeal of Ordinance 1 of 2005.

- The Andhra Pradesh Value Added Tax Ordinance, 2005 is hereby repealed.

I

(See Section 7)List of Goods Exempt From Tax Under Section 7

S.No.	Name of the Commodity
1	[Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered upto 35 cc engines developing 0.8 to 1.4 HP), dusters and parts thereof] [Substituted by Act No. 28 of 2008, w.e.f. 01-07-2008, Earlier it was: "Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered upto 25.6 cc engines developing 0.8 to 1.4 HP) and dusters".];
2.	Aids and implements used by handicapped persons.
[3 [Substituted by Act no. 20 of 2009 w.e.f 1-3-2009, Earlier it was: "Aquatic feed, poultry feed and cattle feed including grass, hay and straw and feed supplements or nutrients".]	Aquatic feed, poultry feed and cattle feed including grass,hay and straw,feed supplements or nutrients and soya BeanDe-oiled Cake].
4.	Betel leaves
5.	Books, periodicals and journals[including maps, charts, globes and atlases] [Inserted by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005. ]
6.	Charkha, Ambar Charkha and Gandhi Topi
7.	Charcoal
8.	Jowar, Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu orVariga 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 cutsizes thereof
15.	Fishnet and fishnet fabrics
16.	Fresh milk and pasteurized milk other than UHT milk andskimmed milk powder
17.	Fresh plants, saplings and fresh flowers
18.	Vegetables and fruits other than those cured, frozen,preserved, processed, dried, dehydrated or canned
19.	Garlic and Ginger
[20 [Substituted by Act No. 10 of 2006, dated 04-01-2006, w.e.f. 01-12-2005. Earlier it was: "20. Bangles made of Shell, Glass, Lac or Plastic".]	Bangles made of shells, glass, Lac or any other material otherthan those made of precious metals]
21.	Handlooms, parts and accessories thereof and goods producedfrom handlooms
22.	Human blood and blood plasma
23.	Kumkum, Bindi, alta and Sindur
[24 [Substituted by Act No. 40 of 2007, dated 18-12-2007, w.e.f. 01-04-2005, Earlier it was:"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, livestockand animal hair]* Substituted by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006 and by Act 5 of 2007, dated 22-01-2007. Sl. No. 24 and the entries relating thereto in Schedule I of the APVAT 2005 shall be deemed to have come into force w.e.f. 01-04-2005. The earlier was as follows:"24. Meat, Fish, Chicken, prawn, prawn seed and other aquatic products when not cured or frozen, and eggs, livestock and animal hair".]	Meat, flesh of poultry, fish including dry fish, prawns, prawnseed, lobsters, crabs, shrimps and other sea food except whenthey are sold in frozen state or in a sealed container; eggs,livestock and animal hair]
25.	National Flag
[26 [Substituted by Act No 4 of 2009 dated 03-03-2009, w.e.f. 01-05-2009. Classified by Govt. Memo No. 17661/06-05-09. Earlier it was: "26. Organic manures".]	Organic manures excluding deoiled-Cakes]
27.	Non-judicial stamp paper sold by Government Treasuries; postalitems like envelope, post card etc. Sold by Government; rupeenote[and coins] [Inserted by Act No. 13 of 2013, w.e.f. 9-7-2013], when sold to the Reserve Bank of India and cheques, looseor in book form
28.	Raw wool
29.	Semen including frozen semen
30.	Silk worm laying, cocoon and raw silk[other than raw silk imported from outside the country] [Added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006.]
31.	Slate and slate pencils
[32 [Substituted by Act No 28 of 2008 dated 24-09-2008 w.e.f. 01-08-2008, earlier it was Substituted for the words"Tender green coconut" by G.O.Ms. 575, Rev (CT-II) Department dated 4-4-2008, w.e.f. 01-04-2008.]	Coconut, Tender Green Coconut and copra].
33.	Toddy, Neera and Arak
34.	Unbranded bread[and unbranded rusk] [Added by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]
35.	[Salt including processed and branded salt] [Substituted for the words "Unprocessed and unbranded Salt" by Act no 5 of 2007, dated 22-01¬2007, w.e.f. 01 09 2006.].
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-pressedor stitched and loose andunstitched vistarakulu
43.	Unbranded broomsticks
[44 [Substituted by Act no 28 of 2008 w.e.f. 01-04-2005 Earlier it was:"44. Seeds for sowing and gardening purposes".]	Seeds for sowing and gardening purpose including the seed orgrain, corresponding to the seed, sold to the nodal agencies,namely, Andhra Pradesh State Seeds Development Corporation(APSSDC), Andhra Pradesh State Co-operative Marketing Federation(Andhra Pradesh Madded), Andhra Pradesh State Co-operativeOilseeds Growers Federation (OILFED), the Hyderabad AgriculturalCo-operative Association Ltd (HACA), National Seeds CorporationLtd.],[National Agricultural Co-operative Marketing Federation of India Ltd. (NAFED)] [Inserted by Act no 4 of 2009, dated 3-3-2009 w.e.f 1-7-2008.]and also including the seed or grain procured by the seed companies, duly following the Seed Certification or Labeling Procedure].
45.	[XXX ] [Omitted by Act No. 11 of 2012, dated 20-04-2012, w.e.f.11-7-2011. earlier Substituted by Act No. 9 of 2010, dated 20th April, 2010 w.e.f. 7-5-2009. The earlier was as follows: Cotton fabrics, Man made fabrics, Woolen fabrics, Textile made-ups, bed sheets, pillow covers, towels, blankets, travelling rugs, curtains, Zari and embroidery articles.].
46.	[XXX] [Omitted the words "SUGAR" by Act No. 11 of 2012, dated 20-04-2012, w.e.f. 11-7 2011.].
47.	(a) [ Un-manufactured tobacco covered under tariff heading No. 2401 of the Central Excise Tariff Act, 1985 (5 of 1986);(b) Bidis (biris) covered under tariff item No. 24031031, 24031039, 24031090 of the Central Excise Tariff Act, 1985 (5 of 1986)] [The word "Tobacco" was Substituted by G.O.Ms. No. 397, dated 31-03-2007 and again was Substituted by G.O.Ms. No. 933, Revenue (CT-II) Department dated 03-07-2007, shall be deemed to have come into force on and w.e.f. 01-09-2007, by G.O.Ms.No. 1422, dated 08-11-2007, Published in Andhra Pradesh Gazette No. 650, dated 15-11-2007 as follows: "47. Tobacco and manufactured Tobacco but excluding Cigarettes containing Tobacco with Excise Tariff Code 2402.20 and also excluding Cigarettes with Tobacco substitutes with Excise Tariff Code 2402.90.10".].
48.	[Rakhi] [Added by Act No. 23 of 2005, w.e.f. 18-08-2005. ]
49.	[[Fabric, made ups] [Inserted by Act No. 10 of 2006 w.e.f. 01-12-2005.]and garments made of Khadi cloth],
50.	[Sugarcane] [Entry 50 added by Act no 5 of 2007, dated 22-01-2007, w.e.f. 01-04-2005.]
51.	[Crochet laces] [Entry 51 added by Act no 5 of 2007, dated 22-01-2007, w.e.f. 01-09-2006.]
52.	[Jaggery] [Entry 52 added by Act No. 14 of 2007, dated 16-04-2007, w.e.f. 01-01-2007.]
53.	[Tamarind] [Added by Act No. 14 of 2007, dated 16-04-2007, w.e.f. 01-02-2007.]
[54 [Entries 54 to 56 added by Act no 38 of 2007, w.e.f. 01-06-2007.]	Mesta or Bimli extracted from plants of the species Hibiscuscannabinus and Hibiscus sabdariffa var altissima
55.	Pippalamodi
56.	Coir and Coir products excluding rubberised Coir mattresses]
[57 [Substituted by Act No. 38 of 2007 w.e.f. 18-08-2005.]	Khandasari Sugar]
[58 [Added by Act no 15 of 2008, dated 24-03-2008, w.e.f. 24-11-2007.]	The following goods, sold byCanteen Stores Department or the Indian Naval Canteen Services,either directly or through their unit-run Canteens, to the Army/Navy/ Air force personnel both working and retired and who areeligible for purchasing goods from them.1. All kindsof cereals and pulses and products thereof, which are used forcooking food.2. Spices, used in cooking,including Chillies powder, turmeric powder and other similarpowders, used in cooking.3. Biscuits, Beverages,Confectionery & Soft Drinks.4. Soups, Squashes Snacks &Cornflakes.5. Tea & Coffee.6. Pickles, Sauces, Jams &Jellies.7. Milk Powders, Baby Food,Food beverages & FoodEnergisers.8. Vermicelli & InstantFoods.9. Cooking oils, Vanaspathi &Ghee.10. Honey, Chyavanprash, Eno,Antiseptic cream & lotions.11. Starch and sago.12. Copra, Coconuts andground-nuts.13. Shaving Blades & Razorsets.14. Shaving creams & AfterShave lotions.15. Tooth Brushes, Shavingbrushes, Shoe brushes & Toilet Brushes.16. Face Creams, Hair creams &Body creams.17. Dental Cream & Toothpowders.18. Perfumes & Deodorants,including Agarbatti /Dhoopsticks.19. Toilet Soaps and DetergentSoaps.20. Toilet powder &Detergent Powder.21. Hair oils & Shampoos.22. Hair Dye, Sanitary Towels& Toilet papers.23. Fabric care, Starch, RobinBlue & Ranipal.24. Dish Washing Soap, Powder& Scrubber.25. Wax candles &Agarbati.26. Pressure Cookers, MilkBoiler & Rice Cooker.27. Vaccum Flask, Casserole,Crockery & Glass Ware.28. Electrical Bulbs, Tubelight & CFL Lamp.29. Mosquito Repellent, coil,Mat & Liquid.30. Torch Cells, Torch cases.31. Room Freshners, Toilet /Floor Cleaners & insecticides.32. Shoe polish, cloth clips &metal clips.33. Gas Stoves, Gas Lighters &Safety Matches, cooking ware including cups, plates and glassesmade of Aluminum paper or plastic.34. Ceiling fans, Table fans,Wall fan, Pedestal Fans.35. Exhaust Fans, Mixers,Juicer Mixer Grinders, Irons.36. Coffee makers, ovens,immersion heater, toasters.37. Instant Geysers,Transistors.38. Water filters & Filtercandles.39. Plastic Buckets, Basins,Drum & Mugs.40. Water Bottles & Watercans.41. Suitcases, moulded &soft luggage.42. Sports wear, Golf Balls,shoe, track suit, umbrellas & Padlocks.43. Helmets.44. Wrist Watches.45. Food processor microwaveovens.46. Coir products, Coirmattress.47. Water heaters, VaccumCleaners, Water Purifiers.48. Mono Block Pumps.49. Sewing Machines (Hand &Foot).50. Sun-glasses, Room Coolers.51. Ready-made garments andhosiery goods.52. [Indian Made Foreign Liquor as defined in the [Substituted by Act No. 9 of 2010 dated 20-4-2010 w.e.f.23-11-2007.]Andhra Pradesh Excise Act,1968 with basic price not exceeding Rs. 500/- per case of 9 Nos.of 1000 ml or 12 Nos of 750 m1/650 ml (Beer) or 24 Nos. of 375ml/330 ml (Beer) or 48 Nos. of 180 ml or 96 Nos. of 90 mlbottles.Note : For the purpose of thisentry basic price means:Ex-factory price + cost ofbottles + cost of packing material+ freight + Insurance +Handling charges and Import Fee, if any].53. [Cartridges for rajor set [Item No. 53 to 99 Inserted by Act no 9 of 2010 dated 20-4-2010 w.e.f. 17-02-2010.]54. Shaving Foam/Gell Soap55. Fabric Carebrush/Scrubbers.56. Baby carelotion/cream/oil.57. Clip for Cloth.58. Tooth pastes.59. Liquid Soap.60. Face Tissue Paper.61. Body care Talcum Powder,Body Care Jelly, Medicated powder/Face powder.62. Face Gel/Lotion, HairGel/Lotion, Hair Fixer/Hair remover.63. Cosmetic Lotion/Cream andMake-up Requisites and Winter Care products.64. Disinfectants65. Kitchen Accessories andCooker Accessories.66. Lunch Box and refill forvaccum flasks.67. Knives.68. Lighting Devices.69. Oven Grillers.70. Storage Water Heater.71. Household ElectricAccessories/Voltage Stablizers.72. Sewing MachineAccessories.73. Cloth Hangers.74. Floor/Metal Polishes.75. Mirrors.76. Radio/Cassette Player/ CDplayer/Recorder/ Walkman.77. Water Containers/Jug.78. Kitchen Jar,Containers/Plastic Trays, Table/ Door Mats/ Plastic mats /Carpetsand Plastic Items.79. Plastic Chair/MouldedFurniture, Stool, Pedal Bin.80. Hair Comb/Hair Brush.81. Holdalls/TravelBags/School Bags/Hot Water Bag.82. Rubber Chappal.83. Bed Sheet/Covers,Pillow/Pillow Cover, Bath Towels/ HandTowels/Napkin84. Polishing cloth/Duster.85. Socks/Blankets/Lungi/HandKerchiefs.86. Mosquito nets.87. Trouser/Pant-Shirt Pieces.88. Sports Goods.89. Rope Floor Wiper.90. Juices.91. Sharbat, Squashes andCordials, Tinned food, Mixers.92. Ketchup, Baking Powder,Vinegar, Food Additives, Custard powder.93. Noodles.94. Antiseptic Liquid.95. Note Books, Registers,Pens/Markers/Greeting Cards/Fevicol.96. Balms, AntisepticApplications, Medicines, Tonics, Band Aid and Digestives.97. Cutleries.98. Brief Cases.99. Instant foods]..
[59 [Substituted entry No.59& 59-A by Act no 28 of 2008, w.e.f. 01 06 2008.]	Sale of goods to any unit located in SEZ.
59-A	All goods sold to units, Operator, Developer, Co-developer andContractors engaged by them for use in processing area of therespective Special Economic Zone except the goods listed in Rule20 (2) (a) of the Andhra Pradesh Value Added Tax Rules, 2005].
[60 [Added by Act no 20 of 2009 w.e.f. 1-5-2009.]	Nawar]
[61 [Added by Act No 20 of 2009 w.e.f. 24-3-2008.]	Goods sold to transit passengers both incoming and outgoing,at the duty free shops established at the Rajiv GandhiInternational Airport, Shamshabad, Ranga Reddy District].
[62 [Added by Act No. 11 of 2012, dated 20-04-2012, w.e.f.-11-07-2011.]	Zari]
[63 [Added by Act No.11 of 2012 dated 20th April 2012, w.e.f. 11.07.2011.]	Fabrics, madeups and garments, produced and sold by thepowerloom units in the State to dealers registered under theAct *1 only at the point of sale in the hands of powerloomunits]
[64 [Added by Act No. 11 of 2013 w.r.e.f. 12-10-2012.]	Fertilizers, at the point of sale by the Primary AgriculturalCooperative Societies (PACS) directly to the farmers.]
[65 [Added by Act No. 13 of 2013, w.r.e.f. 17-02-2013.(As per Govt memo No. 14985 / CT- II (1) / dated 11-01-2013 for waivers of arrears of VAT dues payable by the Film Producers on lease of feature films, provided the same was not collected from the Distributors and/or Exhibitors.)]	Transfer of right to use feature films (in digital or physicalform) by film producers to distributors or exhibitors.]

Explanation.- The goods mentioned in entries [45 and 46] [Substituted by Act no 37 of 2007 w.e.f. 01-04-2007 & By G.O. Ms. No.397, dated 31-03-2007.] 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.

II

(See Section 8)Transactions Zero-Rated And Eligible For Input Tax Credit

S. No.	Description
1.	Sale of taxable goods in the course of inter-State trade orCommerce falling within the scope of Section 3 of the CentralSales Tax Act, 1956.
2.	Sale of goods falling within the scope of Section 5(1) andSection 5 (3) of the Central Sales Tax Act, 1956.
Serial No.[3 [3 & 3-A omitted by Act no 28 of 2008 w.e.f. 01-06-2008, Earlier it was : '3. Sale of goods to any unit located in SEZ. "3-A. All goods sold to units, Operator, Developer, Co-developer and Contractors engaged by them for use in processing area of the respective Special Economic Zone except the goods listed in Rule 20 (2) (a) of the Andhra Pradesh Value Added Tax Rules, 2005".(Added by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 23 02 2008.)]	Omitted
[3-A	Omitted]
[4 [Added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006.]	Goods or products specifically marketed with brand "AndhraPradesh Girijan Co operative Corporation Limited"].
5. [ [Omitted by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 23-02-2008. The earlier clause was as follows-"(5) Sales by the Canteen Store Department or the Indian Naval Canteen Services, of liquour whose basic price does not exceed Rs. 500/- (Rupees five hundred only) per case and the goods listed under Schedule-IV of the Act, to the Army/Navy/Air Force personal both workinsg and retired, who are eligible for purchase from the Canteen Stores Department/Indian Naval Canteen Services either directly or through their unit run canteens.Note :- For the purpose of the entry : (1) the basic price means: Ex-factory price + cost of bottles + cost of packing material + Freight + Insurance + Handling charges and import fee, if any;(2) a case means: 1s2 Nos. of 1000 ml., 12 Nos. of 750 ml.; 24 Nos. of 375 ml., 48 Nos. of 100 ml; 96 Nos. of 90 ml; Bottles of Iml/wines].]	x x x]

III

(See sub-section (3) of Section 4)List of goods taxable @1%

S. No.	Name of the Commodity
[1 [Substituted by Act No. 10 of 2006, w.e.f 01-12-2005, Earlier it was: 1. "Bullion and Specie".]	Bullion, Specie, Platinum and other precious metals].
[2 [Substituted by Act no .23 of 2005, w.e.f. 01-09-2005. Earlier it was "2. Articles and Jewellery made on bullion or specie or both and Jewellery embeded with precious stones and semi-precious stones and gold coated or gold covered jewellery".]	Articles and Jewellery made of bullion or specie or any otherprecious metals and Jewellery embedded with precious stones andsemi-precious stones].
3.	Precious stones, that is to say, Diamonds, Emeralds, Rubees,Sapphires and semi-precious stones and pearls.

IV

(See sub-section (3) of Section 4)List of goods taxable @ [5%] [Substituted for the '4%' by Act No. 11 of 2012, dated 20-04-2012, w.e.f 14-09-2011.]

S. No.	Name of the Commodity
1.	Agricultural implements not operated manually or not driven byanimal
2. [ [Substituted by Act No. 28 of 2008, w.e.f. 01-04-2005, Earlier it was : "2. All intangible goods including copyright, patent, rep license, DEPB".]	Goods of intangible orincorporeal nature as may be notified from time to time by theState Government, and including;(i) Patents(ii) Trade marks(iii) Import licenses includingexim scrips, special import licenses and duty free advancelicenses.(iv) Export Permit or license orquota(v) Software packages(vi) Credit of Duty EntitlementPass Book(vii) Technical know-how(viii) Goodwill(ix) Copyright(x) Designs registered under theDesigns Act, 1911(xi) SIM cards used in MobilePhones(xii) Franchise, that is to say, an agreement by which thefranchisee is granted representational right to sell ormanufacture goods or to provide service or undertake any processidentified or associated with the franchisor, whether or not atrade mark, service mark, trade name or logo or any symbol, asthe case may be, is involved.]
3.	All kinds of bricks including fly ash bricks, refractorybricks
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 inhank and silk yarn in hank.
7. [ [Substituted by Act No. 23 of 2005, w.e.f. 18-08-2005, Earlier it was: "7. Alumininum utensils and enamled utensils".]	All utensils including pressure cookers and pans exceptingutensils made of precious metals]
8. [ [[Substituted for the words "Arecanut, betel nut and betel nut powder" by Act no 5 of 2007, dated 22-01-2007,w.e.f. 01-04-2005.]]	Areca nut, betel nut, betel nut powder with additives, supariand mouth fresheners made of somph (Ani seed) and corianderpowder with additives].
9.	Bamboos,[cane (Rattan)] [Substituted by Act no 9 of 2010 w.e.f. 2-12-2009.]Casuarina poles, eucalyptus logs andcut sizes thereof
10.	Bearings of all kinds
11.	Beedi leaves
12.	Transmission rubber belts
13.	[Bicycles, E-Bikes] [Substituted for the words "E-Bikes" by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006.], tricycles, cycle rickshaws and parts and accessories thereof
14.	Bitumen[of all varieties] [Added by Act No. 13 of 2013, w.e.f. 9-7-2013.]
15.	Branded bread
16.	Bulk Drugs
17. [ [[Substituted by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005. Earlier it was: "17. Centrifugal, monoblocand submersible pumps".]]	Electric Motors and Oil Engines upto a capacity of 10 HP,Centrifugal, Monobloc and submersible pumpsets Starters ofelectric motors and pumpsets, parts and accessories thereof]
18. [ [Substituted for the words "Coffee beans and seeds, cocoa pod, green tea leaf and chicory" by Act no 5 of 2007, dated 22-01-2007, w.e.f. 01-09-2006.]	Coffee including Coffee Seeds, roasted seeds and coffeepowder, Cocoa powder, Chicory, blended or French coffee];
19.	[Chemical fertilisers, Bio-fertilisers] [Substituted for the words "Chemical fertilizers"by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 01-09-2005.]and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes 4.Substituted for the words "auxines" by Act No. 21 of 2011, dated 29-11-2011, w.e.f. 15-09-2011.[Plant Harmones, Gibberllines, Auxines and plant growth promoters or regulators]
20.	Pesticides, Insecticides, fungicides, herbicides, weedicidesand other plant protection equipment and accessories thereof[including drip and sprinkle irrigation systems but excluding mosquito repellants in any form] [Inserted by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 01-09-2005.]
21.	[x x x] [Omitted by Act No. 38 of 2007, w.e.f. 13-06-2007 earlier it was "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 notebooks, Office stationery including computer stationery, writingpads and Account Ledgers.
26.	Fibres of all types and fibre waste
27.	Ferrous and non-ferrous metalsand alloys and extrusionsthereof.
28.	[Ravva, Vermicelli,] [Flour, Atta, Maida, Suji, Besan 7. Added for the words "and Ravva" by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005.][Macaroni] [Inserted by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]and Semiya
29.	Parched and fried grams or dhalls
30.	[x x x] [Omitted the word "Jaggery" by Act No. 14 of 2007, dated 16-04-07, w.e.f. 01-01-2007.]
31.	Hand Pumps, parts and fittings thereof
32.	Herb, bark, dry plant, dry root, commodity known as jari bootiand dry flower
33.	Hose Pipes[and fittings thereof] [Added by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005.]
34.	Hosiery goods of all kinds
35.	Rice bran including de-oiled rice bran
36.	Ice
37.	Incense Sticks commonly known as, Agarbathi, dhupkathi ordhupati
38.	Industrial cables, (High voltage cables, XI. PE Cables, Jellyfilled cables,optical fibre cables)
39. [ [Substituted by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 01-09-2005]	IT Products, that is to say: (1)Word Processing Machines and Electronic Typewriters;(2) Electronic Calculators;(3) Computer Systems andPeripherals, Electronic Diaries;(4) Parts and Accessories ofItems (1) (2) and (3) above;(5) DC Micromotors / Steppermotors of an output not exceeding 37.5 Watts;(6) Parts of Items (5) above;(7) Uninterrupted Power Supplies(UPS) and their parts;(8) Permanent magnets andarticles intended to become permanent magnets (Ferrites);(9) Electrical Apparatus for linetelephony or line telegraphy, including line telephone sets withcordless handsets and telecommunication apparatus for carriescurrent line systems or for digital line systems; videophones;(10) Microphones, MultimediaSpeakers, Headphones, Ear-phones and Combined Microphone /Speaker Sets and their parts;(11) Telephone answeringmachines;(12) Parts of Telephone answeringmachines;(13) Prepared unrecorded mediafor sound recording or similar recording of other phenomena,Video and Audio CDs, Cassettes and DVDs (recorded andunrecorded);(14) IT Software on any media;(15) [ Transmission apparatusother than apparatus for radio broadcasting or TV broadcasting,transmission apparatus incorporating reception apparatus including CellPhones, Cell Phones Batteries and Cell Phones Chargers; digitalstill image video cameras;] [[Substitutedby Act No. 6 of 2017, dated 26.4.2017.]](16) Radio communicationreceivers, Radio pagers;(i) Aerials, antennas and theirparts;(ii) Parts of Items (15) and (16) above.(17) LCD Panels, LED Panels andparts thereof;(18) Electrical capacitors,fixed, variable or adjustable (Pre-set) and parts thereof;(19) Electrical resistors(including rheo-stats and potentio-meters), other than heatingresistors;(20) Printed circuits;(21) Switches, Connectors andRelays for upto 5 AMPS at voltage not exceeding 250 Volts,Electronic fuses;(22) Data / Graphic Displaytubes, other than TV Picture tubes and parts thereof;(23) Diodes, transistors andsimilar semi-conductor devices, Photosensitive semi-conductorsdevices; including photovoltaic cells whether or not assembled inmodules or made up into panels, Light emitting diodes, Mountedspiezo-electric crystals;(24) Electronic IntegratedCircuits and micro assemblies;(25) Signal generators and partsthereof;(26) Optical fibre cables;(27) Optical fibre and opticalfibre bundles and cables;(28) Liquid Crystal Devices, FlatPanel display devices and parts thereof;(29) Cathode ray oscilloscopes, Spectrum Analysers, Cross-talkmeters, Grain measuring instruments, Distortion factor meters,Psophometers, Network and Logic analyzer and Signal analyzer].
40.	Kerosene sold through Public distribution system
41.	[x x x] [Omitted the words "Nawar" by Act No. 20 of 2009 w.e.f. 01-05-2009.]
42.	Napa Slabs (Rough and polished flooring Stones)
43.	[A11 kinds of Ores andall kinds of minerals excluding Marble and Granite] [Substituted for the words "Ores and minerals" by Act No. 13 of 2013, w.r.e.f. 31 01 2013.]
44.	Paper of all kinds[excluding wall paper] [Inserted by Ibid.]andnews print
45. [ [[Substituted by Act No. 11 of 2012, dated 20-04-2012, w.e.f.18-08-2011. Earlier it was as follows: "Pipes of allvarieties including GI, CI, PVC and Ductile pipes and fittingsthereof but excluding RCC and PCC pipes and their fittings."Earlier it was: "45. Pipes of all varieties including GI,CI, PVC, Ductile, RCC and PCC pipes, their fittings thereof andCement Poles".]]	Pipes of all varieties including GI, CI, PVC, Ductile RCC andPCC pipes,fittings thereof and Cement poles].
46. [ [[Substituted by Act. No. 28 of 2008 w.e.f. 01-07-2008, Earlier it was as follows: "46. Plastic footwear andHawai Chappals".]]	Moulded Plastic footwear and Hawai Chappals and strapsthereof]
47. [ [Substituted by Act No. 20 of 2009 w.e.f. 18-11-2005, Earlier it was: "47. Diary, Calendar, Annual Reports, Application forms and similar printed material".]	Diaries, Calendars, annual reports, application forms,Stationary items like letterheads, visiting cards, bill books,leaflets, flyers, folders, soft bound books, centre pinned books,hard case books, computer stationery, posters, Brochures, CD/DVD.Covers, visual aids, danglers, streamers, envelopes, labels,telephone, recharge coupons, report cards, Tickets, Cheque Books,Demand Drafts, Coupons and all kinds and classes of formsincluding tender and bid documents and similar printedmaterials].
48.	Printing Ink excluding toner and cartridges
49.	[x x x] [Omitted for words "Processed and branded salt" by Act No. 5 of 2007, dated 22-01-2007, w.e.f. 01 09 2006. ]
50.	Pulp of bamboo, wood, waste paper and bagasse
51. [ [Inserted by Act No. 40 of 2007 w.e.f. 01-04-2007.]	Rail coaches, engines, wagons and parts thereof]
52. [ [Omitted by Act no 20 of 2009 w. e.f. 01-05-2009, Earlier Substituted by Act no 23 of 2005, w.e.f. 18-08-2005. for the words "52. Readymade Garments".]	Readymade garments[[x x x] [The words "Crochet laces" omitted by Act 5 of 2007, dated 22-01-2007, w.e.f. 01-09-2006.]]
53. [ [Substituted by Act 38 of 2007, w.e.f. 01-06-2007, Earlier it was: "53. Renewable energy devices and spare parts".]	Renewable energy devices andspare parts including the following :—{\|
SI.No.	Description of goods	HSN Code
(i)	Portable electrical lamps designed to function by their ownsource of energy (for example, dry batteries, accumulators,magnetos) other than lighting equipment of heading 8512.	8513
(ii)	Lamps	8513.10
(iii)	Torch	8513.10.10
(iv)	Other flash lights excludingthose for photographic purpose	8513.10.20
(v)	Miners safety lamps	8513.10.30
(vi)	Magneto lamps	8513. 10.40
(vii)	Other	8513.10.90
(viii)	Parts	8513.90.00
(ix)	Pedal Power generator]

|-| 54.| Safety Matches|-| 55.| Sewing Machines and parts andaccessories thereof|-| 56.| Ships and other vessels|-| 57.| Silk fabrics other than Handloomsilk fabrics|-| 58.| Skimmed Milk Powder and UHT Milk|-| 59| Spices of all varieties and formsincluding cumin seed, aniseed, turmeric and dry chillies|-| 60.| Sports goods excluding apparelsand footwear|-| 61.| Starch and Sago|-| 62.| [x x x] [Omitted for the words "Tamarind" by Act No. 14 of 2007, dated 16-04-2007, w.e.f. 01-02-2007.], Tamarind seed, dhall, kernel, powder and husk|-| 63. [ [Substituted by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005, Earlier it was: "63. Tractors and threshers, Harvesters and attachments and parts thereof'.]| Tractors and Threshers,Harvesters, Tractor Trailers, Tyres, Tubes attachments and partsthereof]|-| 64.| Transmission towers|-| 65.| Umbrellas|-| 66.| Vanaspathi, HydrogenatedVegetable Oil|-| 67.| Vegetable Oils — All kindsof vegetable Oils including solvent oils and Coconut Oil|-| 68. [ [Substituted by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005, Earlier it was: "68. Writing Instruments".]| Writing instruments, writing ink,Geometry Boxes, Colour Boxes, Pencil Sharpeners and Erasers]|-| 69.| Coal Including coke in all itsforms, but excluding charcoal|-| 70.| Iron and steel, that is to say:

(i)Pig Iron, Sponge Iron, and

cast iron including ingot moulds, and bottom plates;

(ii)Steel semis, ingots, slabs,

blooms and billets of all qualities, shapes and sizes;

(iii)Skelp bars, tin bars, sheet

bars, hoe-bars and sleeper bars;

(iv)Steel bars, rounds, rods,

squares, flats, octagons and hexagons; plain and ribbed ortwisted, in coil from as well as straight length;

(v)Steel structurals, angles,

joints, channels, tees, sheet piling sections, Z sections or anyother rolled sections;

(vi)Sheets, hoops, strips and

skelp, both black and galvanized, hot and cold rolled, plain andcorrugated in all qualities, in straight lengths and in coil formas rolled and in revitted condition;

(vii)Plates, both plain and

chequered in all qualities;

(viii)Discs, rings, forgings and

steel castings;

(ix)Tool, alloy and special

steels of any of the above categories;

(x)Steel tubes, both welded and

seamless, of all diameters and lengths including tube fittings;

(xi)Tin-plates, both hot dipped

and electrolytic and tin free plates;

(xii)Fish plate bars, bearing

plate bars, crossing sleeper bars, fish plates, bearing plates,crossing sleepers and pressed steel sleepers, rails-heavy andlight crane rails;

(xiii)Wheels, tyres, axies and

wheel sets;

(xiv)Wire rods and wires rolled,

drawn, galvanized, aluminised, tinned or coated such as bycopper.

(xv)[ Wire ropes and Wire strands] [Inserted by G.O.Ms. No. 574, Revenue (CT-11) Department dated 04-04-2008, w.e.f. 01-04-2008.];

|-| 71.| Iron and Steel scrap, that is tosay:—

(i)Iron scrap, cast-iron scrap,

runner scrap and iron skull scrap;

(ii)Steel melting scrap in all

forms including steel skull, turnings and borings;

(iii)Defectives, rejects,

cuttings or end pieces of any of the categories of item (i) to

(xiv)of entry 70.

|-| 72.| Oil Seeds, that is to say:

(i)Sesamum or Til (orientale)

(ii)Soyabeen (Glycine seja) Rape

seed and mustard:—

1. Toria (Brassica campestris

vartoria)

2. Rai (Brassica Juncea)

3. Jamba – Taramira (Eruca

sativa)

4. Sarcon — yellow and

brown (brassica compestris varsarson)

5. Banarasi Rai or True mustard

(Brassica nigra)(iv)Linseed (linumusitatissimum)(v)Sunflower (Helianthusannus)(vi) Nigar seed (Guizotia abyssinica) (vii) Neem, vepa(Azadi rachta indica)(viii)Mahua, illupai, ippe(Madhuca indica, M. Latifolia), Bassia, Latifolia and MadhucaLongifolia Syn. M. Longifolia)(ix)Karanja, Pongam, Honga(Pongamia pinnata syn. P. Glabra)(x)Kusum (Schleichera Oleosa,syn. S. Trijuga)(xi)Punna undi(Calophyllum,inophyllum)(xii)Kokum (Carcinia indica)(xiii)Sal (Shorea robusta)(xiv)Tung (Aleurite Jordi andsA.Montana)(xv)Red Palm (elaeis guinenisis)(xvi)Safflower (corthanustinctorius)|-| 73.| Castor (Ricinus communis)|-| 74.| [x x x] [Omitted by Act 28 of 2008, w.e.f. 01-04-2008. The words "coconuts other than tender coconuts (cocos nucifera), w.e.f. 01-04-2008.]|-| 75.| [x x x] [The words "copra" omitted by Act 28 of 2008, w.e.f. 1-08-2008.]|-| 76.| Groundnut or peanut (hypogea)|-| 77.| Cotton seeds|-| 78.| Jute, that is to say the fibreextracted from plants belonging to the species corchoruscapsularis and corchorus olitorius[x x x] [Omitted by Act no 38 of 2007 w.e.f. 13-06-2007 earlier omitted for the words "and the fibre known as Mesta or Bann extracted from plants of the species hibiscus cannabinus and Hibiuscus sabdariffavar altissisna" by G.O.Ms. No. 812, Revenue (CT-11) Department dated 13-06-2007.]and the fibre known as sunnhemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise.|-| 79.| Cotton, that is to say, all kindsof cotton (indigenous or imported) in all its unmanufacturedstate, whether ginned or unginned, baled, pressed or otherwisebut not including cotton waste.|-| 80.| Hides and Skins, Tanned orUn-Tanned|-| 81.| Crude oil, that is to say, crudepetroleum oils and crude oils obtained from bituminous minerals(such as shale, calcareous rock sand), whatever their compositionwhether obtained from normal or condensation oil deposits or bythe destructive distillation of bituminous minerals and whetheror not subjected to all or any of the following processes:—

(1)decantation;

(2)de-salting;

(3)dehydration;

(4)stabilization in order tonormalize the vapour pressure;

(5)elimination of very lightfractions with a view to returning them to the oil-deposits inorder to improve the drainage and maintain the pressure;

(6)the addition of only thosehydrocarbons previously recovered by physical methods during thecourse of the above mentioned process;

(7)any other minor processincluding addition of pour point depressants or flow improverswhich does not change the essential character of the substance.|-| 82.| All kinds of Pulses and Dhalls|-| 83.| Wheat (Triticum vulgare T.compactum, T. sphaerococum, T. durum, T. aestivum, L.T. dicoccum)|-| 84.| Paddy (Oryza sativa L)|-| 85.| Paddy (Oryza sativa L)|-| 86. [ [Substituted by Act No. 20 of 2009 w.e.f. 23-07-2009, Earlier it was: "86. P.V.C. Cloth, Waterproof cloth, Tarpaulin and Rexine".]| PVC Cloth, Waterproof Cloth,Tarpaulin, Rexine and Vehicle Covers made from PVC Cloth,Waterproof Cloth, Tarpaulin and Rexine Products].|-| 87. [ [Substituted by 20 of 2009 w.e.f. 01-03-2009, Earlier it was:<BR>"87. Oil cakes and Deoiled cakes".]| Oil cakes and De-oiled Cakesother than Soya Bean De-oiled Cake]|-| 88. [ [Substituted by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005. Earlier it was: "88. "Drugs and medicines", whether patent or proprietary, as defined in section 3 of Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), but not including: (a) medicated goods; (b) products capable of being used as cosmetics and toilet preparations including tooth-paste, tooth-powders, cosmetics, toilet articles and soaps; (c) mosquito repellants in any form".]| Drugs and medicines whetherpatent or proprietary, as defined in clauses

(i), (ii) and (iii) of Section 3

(b)of Drugs and Cosmetics Act,

1940. (Central Act 23 of 1940), and hypodermic syringes,

hypodermic needles, perfusion sets, urine bags, catguts, sutures,surgical cotton, dressings, plasters, catheters, cannulae,bandages and similar articles, but not including:—(a)Medicated goods;(b)Products capable of beingused as cosmetics and toilet preparations including Tooth Pastes,Tooth powders, cosmetics, Toilet articles and soaps;(c)Mosquito Repellants in anyform;](d)[X x X] [The words "surgical equipment medical devices and implants" were omitted by Act 5 of 2007, w.e.f. 01 09 2005.]|-| 89.| Veterinary Medicines[x x x] [The words "and Feed Supplements" were omitted by Act 5 of 2007, dated 22-01-2007, w.e.f. 01-04-2005.]|-| 90.| All kinds of packing materialincluding Hessian cloth and jute twine but excluding storagetanks made of any materials|-| 91.| [x x x] [Omitted for the words "Khandasari Sugar" by G.O.Ms. No. 812, Revenue (CT-II) Department dated 13-06-2007.]|-| 92. [ [[Si. No. 92 to 95 added by ActNo. 23 of 2005, dated 26-10-2005, w.e.f. 18-08-2005.]]| River Sand and grit and stonechips|-| 93.| Extra Neutral Alcohol (ENA) andrectified spirit.|-| 94.| Kerosene stove, kerosene lamp,petromax lamp, hurrican lamp, glass chimney and parts andaccessories thereof.|-| 95.| Bio-diesel manufactured usingnon-edible vegetable oils such as Jatropha, Pongamia, Rice bran,Neem, Cotton seed, Rubber seed[ sale of used cooking oil to the bio-diesel manufacturers.] [Inserted by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006.]|-| 96. [ [Added by Act No. 23 of 2005, dated 26-10-2005, w.e.f. 01-09-2005.]| Artificial and rolled goldjewellery, imitation and costume jewellery]|-| 97. [ [SI. No. 97 & 98 added by Act No. 10 of 2006, dated 04-01-2006, w.e.f. 01-12-2005.]| LPG/CNG Conversion kits|-| 98.| Pre-stressed Railway ConcreteSleepers]|-| 99. [ [Added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-12-2005.]| All Handicrafts]|-| 100. [] [Sl. No. 100 added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-05-2006.]| [The following goods, when sold as industrial inputs] [Substituted by Act 28 of 2008 w.e.f. 01-07-2008. Earlier it was: "100. Industrial inputs that is to say,-" Note : The Sl. No. 100 is kept in abeyance till further orders by Govt. Memo. 38999/CT-II (1) 2008-3 dated 01 10 2008.]:

SI.No.	Heading No.	Sub-heading No.	Description of goods
1	2	3	4
1.	1501 to 1505		Animal (including fish) fats and oils, crude,refined or purified.
2.	1506		other animal fats and oils and theirfractions whether or not refined, but not chemicallymodified.
3.	1521 and 1522		Vegetable waxes (other than triglycerides),bees wax, other insect waxes and spermaceti, whether or notrefined or coloured; degras; residues resulting from thetreatment of fatty substances or animal or vegetable waxes.
4.	1518		Animal or vegetable fats boiled, oxidized,dehydrated, sulphurized, blown, polymerized by heat in vacuumor in inert gas or otherwise chemically modified; inediblemixtures or preparations of fats and oils of this chapter.
5.	1702		Liquid glucose (non medicinal),Dextrose syrup.
6.		2207.20	Denatured ethyl alcohol of any strength.
7. [ [Substituted by G.O.Ms No. 656 dated 02-06-2006.]	2503		Sulphur of all kinds other than sub-limitedsulphur, precipitated sulphur and colloidal sulphur.
7A.	2511		Natural barium sulphate (barites); naturalbarium carbonate (witherite), whether or not calcined, otherthan barium oxide of heading 2816].
8.	2602		Manganese ores and concentrates, includingferruginous manganese ores and concentrates with a manganesecontent of 20% or more, calculated on the dry weight.
9.	2603		Copper ores and concentrates.
10.	2604		Nickel ores and concentrates.
11.	2605		Cobalt ores and concentrates.
12.	2606		Aluminium ores and concentrates.
13.	2607		Lead ores and concentrates.
14.	2608		Zinc ores and concentrates.
15.	2609		Tin ores and concentrates.
16.	2610		Chromium ores and concentrates.
17.	2611		Trungsten ores and concentrates.
18.	2612		Uranium or Thorium ores and concentrates.
19.	2613		Molybdenum ores and concentrates.
20.	2614		Titanium ores and concentrates.
21.	2615		Niobium, tantalum, vanadium or zirconium oresand concentrates.
22.	2616		Precious metals ores and concentrates.
23.	2617		Others ores and concentrates
24.	2618		Granulated slag(slag sand) from themanufacture of iron steel.
25.	2619		Ground granulated blast-furnace slag(GGBS)
26. [ [Substituted by G.O.Ms No. 656 dated 02-06-2006.]	2706		Tar distilled from coal, from lignite or frompeat and other mineral tars whether or not dehydrated orpartially distilled, including reconstituted tars.
27.		2707	Oil and other products of the distillation ofhigh temperature coal tar constituents exceeds that of thenon-aromatic constituents].
28. [ [The above sub-entries 28 to 32 appearing in Col. No. (3) and (4) thereof shall be omitted by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-05-2006. The earlier was as follows: "28. 2707.20.00 Toluole 29. 2707.30.00 Xylole 30. 2707.40.00 Napthalene 31. 2707.60.00 Phenols 32. 2707.91.00 Creosote oils".]		xxx	xxx
29.		xxx	xxx
30.		xxx	xxx
31.		xxx	xxx
32.		xxx	xxx]
33.	2801		Fluorine, Chlorine, bromine and iodine
34.	2802		Sulphur, sublimed or precipitated; colloidalsulphur.
35.	2803		Carbon (carbon blacks and other forms ofcarbon not elsewhere specified or included)
36.	2804		Hydrogen, rare gases other non metalsexcluding medicinal grade oxygen.
37.	2805		Alkali or alkaline-earth metals, rare-earthmetals, scandium and yttrium, whether or not intermixed orinteralloyed; mercury.
38.	2806		Hydrogen Chloride (hydrochloric acid)Chlorosulphuric acid
39.	2807		Sulphuric acid and anhy-drides thereof; Oleum
40.	2808		Nitric acid; Sulphonitric acids
41.	2809		Diphosphorus pentaxoxide; phosphoric acid andpolyphosphoric acids.
42.	2810		Oxides of boron; boric acids.
43.	2812		Halides and halide oxides of non-metals.
44.	2813		Sulphides of non-metals; commercialphosphorus trisulphide.
45.	2814		Ammonia, anhydrous or in aqueous solution.
46.	2815		Sodium hydroxide (caustic soda); potassiumhydroxide (caustic potash); peroxides of sodium or potassium.
47.	2816		Hydroxide and peroxide or magnesium; oxides,hydro-xides and peroxides of strontium or barium.
48.	2817		Zinc oxide, zinc peroxide
49.		2818.30.00	Aluminium hydroxide
50.	2819		Chromium oxides and hydroxides.
51.	2820		Manganese oxides
52.		2821.10	Iron oxides and hydroxides
53.	2822		Cobalt oxides and hydroxides, commercialcobalt oxides
54.	2823		Titanium oxide.
55.	2825		Hydraxine and hydroxylamine and theirinorganic salts; other inorganic bases; other metal oxides,hydroxides and peroxides.
56.	2826		Flurides, fluorosilicates, fluroaluminatesand other complex flurine salts.
57.	2827		Chlorides, chloride oxides and chloridehydroxides, bromides and bromide oxides; iodides and iodideoxides
58.	2828		Hypochlorites, commercial calciumhypochlorites; chlorites; hypobromites
59.	2829		Chlorates and perchlorates; bromates andPerbromates; Iodates and periodates.
60.	2830		Sulphides; Polysulphides
61.	2831		Dithionites and sulphoxy-lates
62.	2832		Sulphites; thiosulphates
63.	2833		Sulphates; alums, peroxo-sulphates(persulphates)
[64 [The above entry 64 appearing in Col. No. (1) and corresponding entries in Col. No. 3 and 4 thereof shall be omitted by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-05-2006. The earlier was as follows: "64. 2833.33.00 Basic chromium sulphate".]		xxx	xxx]
65.	2834		Nitrites; nitrates
66.	2835		Phosphinates (hypophos-phites),phosphonates(phosphates); phosphates and polyphosphates
67.	2836		Carbonates; peroxacarbo-nates(percarbonates); commercial ammonium carbonates containingammonium carbarnate.
68.	2837		Cyanides, cyanide oxides and complex cyanides
69.	2838		Fulminates, cyanates and thiocyanates
70.	2840		Borates, peroxoborates (perborates)
71.	2841		Sodium bichromate
72.		2841.30	Sodium dichromate
73.		2841.50	Potassium dichromate
74.	2844		Radioactive chemical elements and radioactiveisotopes (including the fissile chemical elements andisotopes) and their compounds; mixtures and residuescontaining these products.
75.	2845		Isotopes other than those of heading No.28.44; com-pounds, inorganic or organic of such isotopes,whether or not chemically defined.
76.	2846		Compounds inorganic or organic, of rare earthmetals, of yttrium or of scandium or of mixtures of thesemetals.
77.	2847		Hydrogen peroxide
78.	2848		Phosphides, whether or not chemicallydefined, excluding ferrophosphorus.
79.		2849.20	Silicon carbide
80.		2849.10.00	Calcium carbides.
81.	2850		Hydrides, nitrites, azides, cilidides andborides, whether or not chemically defined, other thancorn-pounds which are also car¬bides of heading No.28.49.
82.	2902		Cyclic hydrocarbons
83.	2903		Halogenated derivatives of Hydrocarbons
84.	2904		Sulphonated, nitrated or nitrosatedderivatives of hydrocarbons, whether or not halogenated.
85.	2905		Acyclic alcohols and theirhalogenated,sulphonated, snitrated or nitrosated derivatives.
86.	2906		Cyclic alcohols and their halogenatedsulphonated, nitrated or nitrosated derivatives.
87.	2907		Phenols; Pheno-Alcohols
88.	2908		Halogenated, sulphonated, nitrated ornitrosated derivates of phenols or phenol-alcohols.
89.	2909		Ethers, ether-alcohols, etherphenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketoneperoxides (whether or not chemically defined) and theirhalogenated, sulphonated, nitrated or nitrosated derivates.
90.	2910		Epoxides, expoxyalcohols, exoxyphenols andexoxyethers, with a three-membered ring and theirhalogenated, sulphonated, nitrated or nitrosated derivates.
91.	2911		Acetals and hemiacetals, whether or not withother oxygen function and their halogenated, sulphonated,nitrated or nitrosated derivates.
92.	2912		Aldehydes whether or not with other oxygenfunction; cyclic polymers of aldehydes;paraformaldehyde.
93.	2913		Halogenated, sulphonated, nitrated ornitrosated derivates of products of heading No. 29.12.
94.		2914.11.00	Acetone
95.	2915		Saturated acyclic mono-carboxylic acids andtheir anhydrides, halides, peroxides and peroxyacids; theirhalogenated, sulphonated, nitrated or nitrosated derivates.
96.	2916		Unsaturated acyclic mono-carboxylic acids,cyclic monocarboxylic acids, their anhydrides, halides,peroxides and peroxyacids; their halogenated, sulphonated,nitrated or nitrosated derivates.
97.	2917		Polycarboxylic acids, their anhydrides,halides, peroxides and peroxyacids; their halogenatedsulphonated, nitrated or nitrosated derivates.
98.	2918		Carboxylic acids with additional oxygenfunction and their anhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated, nitrated ornitro-sated derivates.
99.	2919		Phosphoric esters and their sales, includinglactophos-phates; their salts, their halogenated,sulphonated, nitrated or nitrosated derivates.
100.	2920		Esters of other inorganic acids (excludingesters of hydrogen halides) and their salts; theirhalogenated, sulphonated, nitrated or nitrosated derivatives.
101.	2921		Amine-function compounds
102.	2922		Oxygen-function amino-compounds
103.	2923		Quaternary ammonium salts and hydroxides;leci-thins and other phospho-aminolipids.
104.	2924		Carboxyamide-function compounds;amide-function compounds of carbonic acid.
105.	2925		Carboxyamide-function compound (includingsaccharin and its salts) and imine-function compounds.
106.	2926		Nitrile-function compounds
107.	2927		Diazo, Azo-or azoxy-compounds
108.	2928		Organic derivates of hydrazine or ofhydroxylamine.
109.	2930		Organo-sulphur compounds
110.	2931		Other organo organic compounds.
111.	2932		Heterocyclic compounds with oxygenheteroatom(s) only.
112.	2933		Heterocyclic compounds with nitrogenheteroatom(s) only.
113.	2934		Nucleic acids and their salts; otherheterocyclic compounds.
114.	2935		Sulphonamides
115.	2938		Glycosides, natural or reproduced bysynthesis and their salts, ethers, esters and otherderivates.
116.	2939		Vegetable alkaloids, natural or reproduced bysynthesis, and their salts, ethers, esters and otherderivates.
117.	2942		Other organic compounds.
118.	3201		Tanning extracts of vegetable origin, tanninsand their salts, ethers, esters and other derivates excludingcatechu or gambiar.
119.	3202		Synthetic organic tanning substances;inorganic tanning substances; tanning preparations, whetheror not containing natural tanning substances; enzymaticpreparations for pre-tanning excluding catechu or gambiar.
120.	3203		Colouring matter of vegetable or animalorigin (including dyeing extracts but excluding animalblack), whether or not chemically defined; preparations basedon colouring matter or vegetable or animal origin asspecified in Note 2 to this Chapter excluding catechu orgambiar.
121.	3204		Synthetic organic colouring matter, whetheror not chemically defined; preparations based on syntheticorganic colouring matter as specified in Note 2 to thisChapter; synthetic organic products of a kind used asfluroscent brightening agents or as luminophores, whether ornot chemically defined excluding catechu or gambiar.
122.	3205		Colour lakes; preparations based on colourlakes as specified in Note 2 to this chapter.
123.		3206.1	Pigments
124.		3206.50.00	Inorganic products of kind used asluminophores.
125.		3206.9	Master batches
126.		3207.1	Prepared pigments
127.		3207.40.00	Glass frit and other glass, in the form ofpowder, granules or flakes.
128.		3207.10.90	Other
129.	3211		Prepared driers
130.	3212		Pigments (including metallic powders andflakes) dispersed in non-aqueous media, in liquid or pasteform of a kind used in the manufacture of paints (includinganamels); stamping foils; dyes and other colouring matter putup in forms (for example, bales, tablets and the like) orsmall packings (for example, sachets or bottles of liquid) ofa kind used for domestic or laboratory purposes.
131.		3215.1	Printing ink whether or not concentrated orsolid.
132.	3501		Casein, caseinates and other caseinderivates,casein glues.
133.	3507		Enzymes, prepared enzymes not elsewherespecified or included.
134.		3707	Chemical preparations for photographic uses(other thanvarnishes, glues, adhesives, and similarpreparations).
135.	3801		Artificial graphite; colloidal orsemicolloidal graphite; preparations based on graphite orother carbon in the form of pastes, blocks, plates or othersemi-manufactures.
136.	3802		Activated carbon, activated natural mineralproducts; sanimal black, including spent animal black.
137.	3804		Residual lyes from the manufacture of woodpulp, whether or not concentrated, desugared or chemicallytreated, including lignin sulphonates, but excluding tall Oilof heading No. 38.03.
138.	3806		Rosin and resin acids and derivates thereof;rosin spirit and rosin oils; run gums.
139.	3807		Wood tar; wood tar oils; wood, creosote; woodnaphtha; vegetable pitch; brewers pitch and similarpreparations based on rosin, resin acids or on vegetablespitch
140.		3808.1	Insecticides, fungicides,herbicides, weedicides and pesticides of technical grade.
141.	3809		Finishing agents, dye carriers to acceleratethe dyeing of fixing of dyestuffs and other products andpreparations (for example, dressings and mordants), of a kindused in the textile, paper, leather or like industries notelsewhere specified or included.
142.	3812		Prepared rubber accelerators, compoundplasticizers for rubber or plastics, not elsewhere specifiedor included; anti-oxidizing preparations and other compoundstabilizers for rubber or plastics.
143.	3814		Reducers and blanket wash/roller wash used inthe printing industry.
144.	3815		Reaction initiators, reaction acceleratorsand catalytic preparations, not elsewhere specified OTincluded.
145.	3817		Mixed alkyl benzenes and mixedalkylnaphthalenes, other than those of heading No. 2707 or2902.
146.	3818		Chemical elements doped for use inelectronics, in the form of discs, wafers or similar forms;chemical compounds doped for use in electronics.
147.	3823		Industrial monocarboxylic fatty acids; acidoils from refining; industrial fatty alcohols.
148.		3824.9	Retarders used in printing industry.
149.	3901		Polymers of ethylene in primary forms.
150.	3902		Polymers of propylene or of other olefins, inprimary forms.
151.	3903		Polymers of styrene, in primary forms.
152.	3904		Polymers of vinyl chloride or of otherhalogenated olefins, in primary forms.
153.	3905		Polymers of vinyl acetate or of other vinylesters in primary forms, other vinyl polymers in primaryforms.
154.	3906		Actylic polymers in primary forms.
155.	3907		Polyacetals, other poly-ethers and epoxideresins, in primary forms, poly-carbonates, alkyd resins,polyallyl, esters and other polyesters, in primary forms..
156.	3908		Polyamides in primary forms
157.	3909		Amino-resins, polyphenylene oxide, phenolicresins and polyurethanes in primary forms.
158.	3910		Silicones in primary forms.
159.	3911		Petroleum resins, coumarone-indeneresins,polyter penes, polysulphides, polysulphones and otherproducts specified in Note 3 to this Chapter, not else-wherespecified or included in primary forms.
160.	3912		Cellulose and its chemical derivates, andcellulose ethers, not elsewhere specified or included inprimary forms.
161.	3913		Natural polymers (for example, algenic acid)and modified natural polymers (for example, hardenedproteins, chemical derivates of natural rubber), notelsewhere specified or included in primary forms.
162.	3914		Ion-exchangers based on polymers of headingNos. 39.01 to 39.13 in primary forms.
163.	3919		Self adhesive plates, sheets, film foil,tape, strip of plastic whether or not in rolls.
164.	3920		Other plates, sheets, film, foil and strip ofplastics, non-cellular whether lacquered or metallised orluminated, supported or similarly combined with othermaterials or not.
165.	3923		Articles for the conveyance or packing ofgoods, of plastics, stoppers, lids, caps and other closures,of plastics but not including —(a) insulated wares, (b)bags of the type which are used for packing of goods at thetime of sale for the convenience of the customer includingcarry bags.
166.	4001		Natural rubber, balata, gutta percha,Guayule, chicle and similar natural gums, in primary forms orin plates, sheets or strips.
167.	4002		Synthetic rubber and factice derived fromoils in primary forms or in plates, sheets or strip; mixturesof any product of heading No. 4001 with any product of thisheading, in primary forms or in plates, sheets or strip.
168.	4003		Reclaimed rubber in primary forms or inplates, sheets or strip.
169.	4005		Compounded rubber, unvulacanised in primaryforms or in plates, sheets or strip other than the forms andarticles of unvulcanised rubber described in heading No.4006.
170.	4701		Mechanical wood pulp, chemical wood pulp,semi-chemical wood pulp and pulps of other fibrous cellulosicmaterials.
171.	4819		Cartons (including flattened or foldedcartons), boxes (including flattened or folded boxes) cases,bags and other packing containers of paper, paper-boardwhether in assembled or unassembled condition.
172.	4821		Paper printed labels and paper board-printedlabels.
173.	4823		Paper self adhesive tape and printed wrappersused for packing.
174.		6305.1	Sacks and bags of a kind used for packing ofgoods, for jute or of other textile based fibers of headingNo. 5303.
175.	7010		Carboys, bottles, Jars, phials of glass of akind, used for the packing goods; stoppers, lids and otherclosures of glass.
176.	7017		Glass fibers (including glass wool and glassfilaments) and articles thereof (for example yarn, wovenfabrics) whether or not impregnated, coated, covered orlaminated with plastics or varnish.
177.	7202		Ferro alloys.
178.		7607.2	Aseptic packaging aluminum foil of thicknessless than 0.2 mm and backed by paper and LDPE.
179.	8309		Stoppers, caps and lids (including crowncorks, screw caps and pouring stoppers) capsules for bottles,threaded bungs, bung covers, seals and other packingaccessories of base metal].
180. [ [Sub-entries from 180 to 231 are added in Serial No.100, after sub-entry 179 by Act No. 34 of 2006, dated 19-09-2006, w.e.f 01-06-2006.]		1301.20.00	Gum Arabic
181.		1520.20.00	Glycerol crude, Glycerol Waters andGlycerollyes.
182.	2508		Clay including fire clay, fine china clay andball clay.
183.	2504		Natural Graphite
184.	2513		Pumice stone; emery; natural corundum,natural garnet and other natural abrasives, whether or notheat treated.
185.	2620		Ash and residues (other than from themanufacture of iron and steel), containing arsenic, metals ortheir compounds.
186.	2621		Other slag and ash, including seaweed ash(kelp); ash and residues from the incineration of municipalwaste.
187.	2708		Pitch and pitch coke, obtained from coal taror from other mineral tars.
188.		2711.14.00	Butylene
189.		2712.2	Paraffin wax containing by weight less than0.75% of oil; Normal paraffin; not being micro crystallinepetroleum wax.
190.	2811		Other inorganic acids and other inorganicoxygen compounds of nonmetals.
191.	2839		Silicates, commercial alkali, metalsilicates.
192.		2901.21.00	Ethylene
193.		2901.22.00	Propylene
194.		2901.29.10	Acetylene, in dissolved condition
195.		2901.29.20	Heptene
196.	2929		Compounds with other nitrogen functions.
197.	3301		Essential oils (terpeneless or not),including concretes and absolutes; resinoids; extractedoleoresins; con-centrates of essential oils, in fats, infixed oils, in waxes or the like, obtained by enfieurage ormaceration; terpenic by-products of the deterpenation ofessential oils; aqueous distillates and aqueous solutions ofessential oils.
198.	3302		3302 When sold in packs of 20m1 or, as thecase may be, more or in packs of 20 gms. or more, thefollowing; Mixtures of odoriferous sub-stances, mixtures(including alcoholic solutions) with a basis of one or moreof these substances, of a kind used as raw materials inindustry; other preparations based on odoriferous substancesof a kind used for the manufacture of beverages.
199.	3404		Artificial waxes and prepared waxes.
200.	3502		Albumins (including concentrates of two ormore whey proteins, containing by weight more than 80% wheyproteins, calculated on the dry matter), albuminates andother albumin derivatives.
201.	9503		Gelatin [including gelatin inrectangular(including square) sheets, whether or not surfaceworked or coloured] and gelatin derivatives.
202.	3504		Peptones and their derivatives; other proteinsub-stances and their derivatives, not elsewhere specified orincluded; hide powder, whether or not chromed.
203.	3505		Dextrins and other modified starches (forexample, pregelatinised or esterified starches);
204.	3824		Prepared binders for foundry moulds or cores;Retarders used in the printing industry.
205.	3915		Waste, parings and scrap of plastics.
206.	3916		Monofilament of which any cross-sectionaldimension exceeds 1 mm, rods, sticks and profile shapes,whether or not surface worked but not otherwise worked, ofplastics.
207.	3926		Plastic fabrics of the type used for makingplastic woven sacks and plastic woven sacks.
208.	4004		Waste, parings and scrap of rubber (otherthan hard rubber) and powders and granules obtained therefrom.
209.		11/10/08	Plates, sheets and strip of microcellularrubber.
210.		4008.19.10	Blocks of micro cellular, rubber but not oflatex foam sponge, used in the manufacture of soles, heels orsoles and heels combined for footwear.
211.		4008.21.10	Plates, sheets and strip of microcellularrubber used in the manufacture of soles, heels or soles andheels combined for footwear.
212.		4008.29.20	Blocks of micro cellular, rubber but not oflatexfoam sponge, used in the manufacture of soles,heels orsoles and heels combined for footwear.
213.	4503		Corks and stoppers of natural cork.
214.	4707		Recovered (waste & scrap) paper or paperboard.
215.	5310		Sacking fabrics, Hessian fabrics, jutecanvas.
216.	5607		Twine, cordage, ropes and cables, whether ornot plaited or braided and whether or not impregnated,coated, covered or sheathed with rubber or plastics.
217.	5609		Coir string.
218.	6805		Natural or artificial abrasive powder orgrain on a base of textile material, of paper of paper boardor of other material, whether or not cut to shape or sewn orotherwise made up.
219.		6903.90.90.00	Refractory monolithic
220.	7001		Cullet and other waste and scrap of glass inthe mass
221.	7017		Laboratory, hygienic or pharmaceuticalglassware, whether or not graduated or calibrated
222.	7310		Tin plate containers
223.		7325.10.007325.99.107325.99.207325.99.3077325.91.00326.11.007326.90.007419.91.00	(i)ofnon-malleable cast iron(ii) of iron(iii) of alloysteel(iv) ofstainless steel(v) Grindingballs and similar articles for millis(vii) Grindingballs and similar articles for milli(viii)of copper(ix) of other metals
224.		8507.20.00	Valve Regulated lead acid batteries
225.	8546		Electrical insulators of any material
226.	8547		Insultating fitting for electrical machines,applicances or equipment, being fitting wholly of insultingmaterial apart from any minor component of metal (forexample, threaded sockets) incorporated during mouldingsolely for the purpose of assembly, other than insulting ofheading 8546; electrical conuit tubing and joints therefore,of base metal lined with insulting material.
227.	8548		Wasre and scrap of primary cells, primarybatteries and electric accumulators, spent primary cells,spent primary batteries and spent electric accumulators.
228.	9032		Regulator for LPG cylinders and othercylinders containing compressed gases or compressed liquids.
229.		9602.00.30	Gelatin capsules empty
230.		9606.21.00	Buttons of plastics
231.	9607		Slide fasteners and parts thereof].
232. [ [Sub-entries 232 & 233 added by Act No. 28 of 2008 w.e.f. 01-07-2008.]			Yeast of all Kinds and forms.
233.			Gel used for preparing bakery products andbread softener]
234. [ [Added by Act No 21 of 2011, dated 29-12-2011, w.e.f. 19-5-2010.]			Winding wire made of copper or EnamelledCopper]
235. [ [Added by Act No. 11 of 2012, dated .20-04-2012, w.e.f. 22-11-2011.]	5603	1300	Non-Woven Fabrics]

|-| [101] [Added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 18-04-2006.]| Liquefied petroleum gas[and PipedNatural Gas] [ Inserted by Act No. 13 of 2013, w.r.e.f. 23-3-2013.]for domestic use.|-| [102 [S1. No. 102 to 113 added by Act No. 34 of 2006, dated 19-09-2006, w.e.f. 01-07-2006.]| Machinery of all kinds that istosay:—

Sl. No.	Heading No,	Sub-heading No.	Description of goods
1.	8401		Nuclear reactors; fuel elements (cartridges),non-irradiated, for nuclear reactors; machinery and apparatusfor isotopic separation.
2.		8419.118419.208419.31.008419.408419.508419.60.008419.818419.89.508419.89.808419.908419. [39.00 [Added by Act No. 4 of 2009 dated 03-03-2009.]8419.89.108419.89.208419.89.308419.89.90	Machinery, plant orlaboratory equipment, whether or not, electrically heated(excluding furnaces, ovens, and other equipment of heading8514), for the treatment of materials by a process involvinga change of temperature such as heating, cooking, roasting,distilling, rectifying, sterilizing, pasteurizing, steaming,drying, evaporating, vapourising, condensing or cooling,other than machinery or plant of a kind used for domesticpurposes instantaneous or storage water heaters non-electric.(a) instantaneous gas waterheaters(b) medical, surgical orlaboratory sterilizers.(c) dryers for agriculturalproduct 8419.32.00(d) dryers for wood, paperpulp or paper board.(e) distilling or rectifyingplant(f) heat exchange units(g) machinery for liquefyingair or other gas.(h) machinery for making hotdrinks or for cooking or heating food.(i) pasturizers(j) vacuum-vapour plant fordeposition of metals.(k) parts(1) Dryers-other m) PressureVessels, Reactors, Columns, Towers or Chemical Storage Tanks.(n) Glass Lined Equipment(o) Autoclaves other than forcooking or heating food, not elsewhere specified or included.(p) others]
3.	8420		Calendaring or other rolling machines other than formetalsor glass, and cylinders therefore.
4.		8421.11.008421.12.008421.99.008421. [19.10 [Added by Act No. 4 of 2009 dated 03-03-2009.]8421.19. 208421.19. 308421.19. 408421.19. 508421.19. 608421.19. 918421. 19. 99	Centrifuges, includingcentrifugal dryers.(a) cream separators(b) cloth dryers(c) parts(d) Bowl Centrifuges(e) Basket Centrifuges(f) Continuous automaticCentrifuges(g) Self cleaning centrifuges(h) Decanter CentrifugesHorizontal Bowl.(i) Screw ConveyorCentrifuges(j) Other for ChemicalIndustries(k) Other Filtering/Purifying Machines and Apparatus forliquids].Machinery for cleaning or drying bottles or othercontainers.
5.		8422.20.00	Machinery for cleaning or drying bottles or othercontainers
6.		8422.30.00	Machinery for filling, closing, ceiling or labellingbottles, canes, boxes, bags or other containers; machineryfor capsuling bottlers, jars, tubes and similarlycontainers; machinery for aerating machinery.
7.		8422.40.00	Other packing or wrapping machinery (including heat-shrinkwrapping machinery).
8.		8422.90	Parts of machinery of heading 8422.
9.		8424.30.00	Steam or sand blasting machines and similar jet projectingmachines
10.		8424.90.00	Parts of machinery of sub-heading 8424.30.00
11.	8437		Machines for cleaning, sorting or grading seed,grain ordried leguminous vegetables; machinery used in the millingindustry or for the working of cereals or dried leguminousvegetables, other than farm type machinery.
12.		8438.30.10	Sugar manufacturing machinery
13.		8438.90.10	Parts of sugar manufacturing machinery.
14.		8438.80.40	Tea leaf rolling or cutting machine
15.	8439		Machinery for making pulp of fibrous cellulosic materialor for making or finishing paper or paper board
16.	8441		Other machinery for making up paper pulp,paper or paperboard, including cutting machines of all kinds
17.	8442		Machinery, apparatus and equipment for type founding ortype setting, for preparing or making printing blocks,plates, cylinders and other printing components, blocks,plates, cylinders and lithographic stones, prepared forprinting purposes (planed, grained or polished).
18.	8443		Printing machinery used for printing by means of theprinting type, block, plates, cylinders and other printingcomponents; inkjet printing machines, machines for usesancillary to printing.
19.	8444		Machines for extruding, drawing, texturing or cuttingman-made textile materials.
20.	8445		Machines for preparing textile fibers, spinning, doublingor twisting machines and other machinery for producingtextile yams; textile reeling or winding (including weftwinding) machines and machines for preparing textile yarnsfor use on the machines of heading 8446 or 8447.
21.	8446		Weaving machines (looms)
22.	8447		Knitting machines, stitch bonding machines and machinesfor making gimped yarn, tulle, lace, embroidery, trimmings,braid or net and machines for tufting.
23.	8448		Auxiliary machinery for use with machines of heading 8444,8445, 8446, or 8447 (for example, dobbies, jacquards,automatic stop motions, shuttle changing mechanisms); partsand accessories suitable for use solely or principally withthe machines of this heading or of heading 8444, 8445, 8446or 8447 (for example, spindles and spindle flyers, cardclothing, combs, extruding nipples, shuttles, healds andheald frames, hosiery needles).
24.	8453		Machinery for preparing, tanning or working hides, skinsor leather or for making or repairing footwear or leatherother than sewing machines.
25.	8454		Converters, ladles, ingot moulds and casting machines, ofa kind used in metallurgy or in metal foundries.
26.	8455		Metal rolling mills and rolls therefore
27.	8457		Machining centers, unit construction machines 9 singlestation and multi station transfer machines for workingmetal.
28.	8458		Lathes (including turning centers) for removing metal.
29.	8459		Machines-tools (including way-type unit head machines),drilling, boring, milling, treading or tapping by removing,metal other than lathes.
30.	8460		Machine tools for deburring, sharpening,grinding, honing,lapping, polishing, or otherwise finishing metal, or cermetsby means of grinding stones, abrasives or polishing products,other than gear cutting, gear grinding or gear finishingmachines of heading 8461
31.	8461		Machine tools for planning, shaping, slotting, broaching,gear cutting, gear grinding or gear finishing, sawing,cutting off and other machine tools working by removingmetal, or cermets, not elsewhere specified or included.
32.	8462		Machine tools (including presses) for working metal byforging, hammering or die-stamping machines tools (includingpresses) for working metal by bending, straightening,flattering, shearing, punching or notching, presses forworking metal or metal carbides, not specified above.
33.	8463		Other machine tools for working metal, or cermets, withoutremoving material.
34.		8464	Granite cutting machines or equipments.
35.		8464.20.00	Grinding or polishing machine
36.	8465		Machine tools (including machines for nailing, stapling,gluing or otherwise assembling) for working wood, cork, hone,hard rubber, hard plastics or similar hard materials.
37.	8466		Parts and accessories suitable for use solely orprincipally with the machines of headings 8456 to 8465including work or tool holders, self-opening die heads,dividing heads and other special attachments for machinetools; tool holders for any type of tool, for working in thehand.
38.	8468		Machinery and apparatus for soldering, brazing or welding,whether or not capable of cutting other than those of heading8515, gas operated surface tempering machines and appliances.
39.	8476		Machinery for sorting, screening, separating, washing,crushing, grinding, mixing or kneading earth, stone, ores orother mineral substances, in solid (including powder orpaste) form; machinery for agglomerating, shaping ormoulding solid mineral fuels, ceramic paste, unhardenedcements, plastering materials or other mineral products inpowder or paste form; machines for forming foundry moulds ofsand.
40.	8477		Machinery for working rubber or plastics or for themanufacture of products from these materials not elsewherespecified.
41.	8478		Machinery for preparing or making up tobacco, notspecified or included else-where in the chapter 84.
42.	8479		Machines and mechanical appliances having individualfunctions, not specified or included elsewhere.
43.	8480		Moulding boxes for metal foundry; mould bases; mouldingpatterns; moulds for metals (other than ingot moulds), metalcarbides, glass, mineral materials, rubber or plastics.
44.	8485		Machinery parts not containing electrical connectors,insulators, coils, contacts or other electrical features, notspecified or included else-where in chapter 84.
45.	8514		Furnaces and boilers of all types including fluidized bedboilers and ignifluid boilers and boilers using agriculturalwaste as fuel but not including boilers using municipal wasteonly as fuel.
46.		8543.30.00	Machines and apparatus for electro plating, electrolysisor electrophoresis.
47.	8803		Parts or items of heading 8801 or 8802.
48.	9024		Machines and appliances for testing the hardness,strength, compressibility, elasticity or other mechanicalproperties of materials (for example, metals, woods,textiles, paper, plastic)
49.			Machinery for photography.
50. [ [Inserted by Act No.20 of 2009 w.e.f.01-05-2009]			Clean Air Ventilation Systems /Air Handling Systems andthe parts thereof used in Pharmaceutical Industry]
51. [ [added by Act No. 21 of 2011, w.r.e.f, 1-4-2005.]	8403	9000	Parts of central heating boilers other than those ofheading 8402
52.	8404	9000	Parts of auxiliary plant for use with boilers of heading8402 or 8403 (for example, economizers, super heaters, sootremovers, gas recoverers); condenses for steam or othervapour power units
53.	8405	9000	Parts of producer gas or water gas generators, with orwithout their purifiers; acetylene gas generators and similarwater process gas generators with or with out theirpurifiers.
54.	8406	9000	Parts of steam turbines and other vapour turbines
55.	8410	9000	Parts including regulators of hydraulic turbines, waterwheels, and regulators therefore
56.	8411	9000	Parts of turbo - jets, turbo-propellers and other gasstubines
57.	8483	9000	Toothed wheels, chain sprockets and other transmissionelements presented separately.]

|-| 103| Tools and Instruments that isto say —

Sl. No.	Heading No.	Description of goods
1.	8202	Hand saws; blades for saws of all kinds(Includingslitting, slotting or toothless saw blades))
2.	8203	Files, rasps, pliers(including cutting pliers), pincers,tweezers, metal cutting shears, pipe-cutters, bolt croppers,perforating purchases and similar hand tools.
3.	8204	Hand operated spanners and wrenches(including torque meterwrenches but not including tap wrenches); interchangeablespanner sockets, with or without handles.
4.	8205	Hand tools (including glaziers diamonds), not elsewherespecified or included; below lamps; vices; clamps and thelike, other than accessories for and parts of, machine tools;anvils; portable forges; hand or pedal-operated grindingwheels with frame works.
5.	8206	Tools of two or more of the headings 8202 to 8205 put-upin sets for retail sale.
6.	8207	Interchangeable tools for hand tools, whether or not -power-operated, or for machine-tools (for example, forpressing, stamping, punching, tapping, threading, drilling,boring, broaching, milling, turning or screw driving),including dies for drawing or extruding metal, and rockdrilling or earth boring tools.
7.	8208	Knives and cutting blades,for machines or for mechanicalappliances.
8.	8209	Plates, sticks, tips and thelike for tools, unmounted ofcermets.
9.	8210	Hand-operated mechanicalappliances, weighting 10kg. orless, used in thepreparation, conditioning or serving, ofFood or Drink.
10.	8213	Scissors, tailor's shears and similar shears, and bladestherefore.
	8456	Machine-tools for working any material by removal ofmaterial, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam,ionic-beam or plasma are processes.
11.	8467	Tools for working in the hand, pneumatic, hydraulic orwith self-contained electric or non-electric motor.
12.	9014	Direction finding compasses; other navigationalinstruments and appliances.
13.	9015	Surveying (including photogram metrical surveying),hydrographic, oceanographic, hydrological, meteorological orgeophysical instruments and appliances, excluding compasses;rangefinders.
14.	9016	Balances of a sensitivity of 5 cg or better, with orwithout weights.
15.	9017	Drawing, marking-out or mathematical calculatinginstruments (for example, drafting machines, pantographs,retractors, drawing sets, slide rules, disc calculators);instruments for measuring length for use in the hand (forexample, measuring rods and tapes, micrometers, calipers),not specified or included elsewhere in this Chapter.
16.	9019	Mechanotherapy appliances; massage apparatus;psychological aptitude-testing apparatus, ozone therapy,oxygen therapy, aerosol therapy, artificial respiration orother therapeutic respiration apparatus.
17.	9020	Other breathing appliances and gas masks, excludingprotective masks having neither mechanical parts norreplaceable filters.
18.	9022	Alpha, beta or gamma radiations, whether or not formedical, surgical, dental or veterinary uses, includingradiography or radiotherapy apparatus, x-ray tubes and othere-ray generators, high tension generators control panels, anddesks, screens, examination or treatment tables or chairs andthe like.
19.	9025	Hydrometers and similar floating instruments,thermometers, pyrometers, barometers, hygrometers and psychometers, recording or not and any combination of theseinstruments.
20.	9026	Instruments and apparatus measuring or checking the flow,level, pressure or other variables of liquids or gases (forexample, flow meters, level gages, manometers, heat meters),excluding instruments and apparatus of heading 9014, 9015,9028 or 9032.
21.	9027	Instruments and apparatus for physical or chemicalanalysis (for example, polarymeters, refractometers,spectrometers, gas or smoke analysis apparatus); instrumentsand apparatus for measuring or checking viscosity, porosity,expansion, surface tension or the like; instruments andapparatus for measuring or checking quantities of heat,sound, or like (including exposure meters); micro tomes.
22.	9029	Revolution counters, production counters, taxi meters,milometer, pedometers and the like : speed indicators andtacho meters, other than those of heading 9014 or 9015;stroboscopes.
23.	9030	Oscilloscopes, spectrum analyzers and other instrumentsand apparatus for measuring or checking electricalquantities, excluding meters of heading 9028 : of instrumentsand apparatus for measuring or detecting alpha, beta, gamma,x-ray, cosmic or other ionizing radiation.
24.	9031	Measuring or checking instruments, appliances andmachines, not specified or included elsewhere in thischapter; profile projectors.
25.	9032	Automatic regulating or controlling instruments andapparatus.

|-| 104.| Bolts, Nuts threaded or tappedand screws of base metal or alloys thereof including bolt ends,screws, studs, screw studding, self tapped screws, screw hooksand screw rings.|-| 105.| All hardware of base metal oralloys and other hardware items like locks, woven wire nettings,mesh, cloth sieves, and chain link of all metals.|-| 106.| Biomass briquettes|-| [107 [Substituted by Act No. 28 of 2008 w.e.f. 01-07-2008, Earlier it was: "107. Processed meat, poultry, fish, processed or preserved vegetables and fruits, including fruit jams jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise."]| Preserved fruits, vegetables,meat, poultry, sea foods and fish sold in sealed containers or ina frozen state.(b)Fruits jams, jelly, fruitsquash,[Fruit pulp] [Inserted by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]fruit juices and fruit drinks butexcluding aerated fruit drinks;(c)Cottage cheese (paneer),pickles, sauces, porridge, marmalade, honey;]|-| 108.| Katha|-| 109.| Wet dates|-| 110.| Cups, plates and glasses made ofpaper|-| 111.| Medical equipments/devises andimplants|-| 112.| Papad.|-| 113.| Optical goods that is to say

SI.No.	Heading No	Sub-heading No	Description of goods
		9004.9	Spectacles and goggles
		9004.10.00	Sun glasses Spectacle glasses of lenses
		9001.4	(I) of glass
		9001.50.00	(ii) of other material
	9003		Frames and mountings for spectacles, goggles or the likeand parts thereof
		9001.3	Contact lenses Lense cleaning liquid
		9002.19.00	Intra ocular lens

|-| 114. [ [Entries 114 to 118 added by Act No. 5 of 2007, dated 22-01-2007, w.e.f. 01-09-2006.]| Tea.|-| 115.| Cashewnut and kernel.|-| 116.| Sales of goods other than Petrol,all kinds of Diesel Oils including C9, petroleum gases,Lubricants, other minor petroleum products, Liquor, Automobiles,tyres and tubes and Cement, by a Registered Dealer to :(a)The State GovernmentDepartments.(b)Andhra Pradesh PowerGeneration Corporation (APGENCO) incorporated as a company underthe provisions of Companies Act.(c)Transmission Corporation ofAndhra Pradesh (APTRANSCO) incorporated as a company under theprovisions of Companies Act.(d)Central Power DistributionCompany of Andhra Pradesh Limited (APCPDCL).(e)Southern Power DistributionCompany of Andhra Pradesh Limited (APSPDCL).(f)Eastern Power DistributionCompany of Andhra Pradesh (APEPDCL).(g)Northern Power DistributionCompany of Andhra Pradesh (APNPDCL).](h)[ The KuppamRural Electric Co-operative Society Limited, Kuppam. [Added by G.O.Ms. No. 759, Revenue (CT-ID Department dated 04-06-2007. w.e.f. 06-06-2007.](I)The Cheepurupalli RuralElectric Co-operative Society Limited, Cheerupalli, VizianagaramDistrict.(j)The Anakapalle Rural ElectricCo-operative Society Limited, Kasimkota].(k)[ Co-operative ElectricSupply Society Limited, Sirsilla] [Added by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 06-12-2007.].

(1)[] [Added by Act No. 11 of 2012, w.r.e.f. 17 5 2011.]Andhra Pradesh Power Development CompanyLtd., (APPDCL)|-| 117. [ [Substituted by Act No. 28 of 2008 w.e.f. 01-07-2008, Earlier it was: "117. Ayurvedic products and homeopathic products, certified by the Department of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homeopathy (AYUSH), Government of India as 100% Ayurvedic products and homeopathic products."]| Ayurvedic and Homeopathicproducts manufactured under license issued by the licensingauthorities concerned under Drugs and Cosmetics Act, 1940]|-| 118.| Molasses.|-| 119. [ [Added by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 01-01-2008.]| Goods such as components,accessories and spare parts of fire arms,weapons, guns, smallArms and ammunitions sold to the Ordinance factories, run by"Government of India].|-| [120 [Added by Act No. 15 of 2008, dated 24-03-2008, w.e.f. 18-02-2008.]| Tread Rubber and other materialused for retreading of tyres]|-| 121. [ [Added by Act No. 4 of 2009, w.e.f. 01 11 2008.]| The following goods that is tosay:

S1.No.	Commodity	HSN Code
(1)	(2)	(3)
1.	Switch made power supply systems (SMPS) Battery Chargers	8504.40.30--
2.	SMPS based integrated power supply systems (IPS)	8504.40.90
3.	Electrical Transformers (dry type)	8504.31.00
4.	Inverters/Converters	8504.40.10
5.	Lt. Panels/AMF Panels/MCCPanels/PCC Panels/ Control andRelay Panels	8537.10.00
6.	ACDB/DCDB	8537.10.00
7.	Parts of above Panels. ACDB/DCDB	8538.10.10]

|-| 122. [ [Added by Act No. 4 of 2009, w.e.f. .01 11 2009.]| Oats]|-| [123 [Added by Act No. 20 of 2009 w.r.e.f. 01-05-2009.]| Mosquito nets insect screens,perimeter screens, meshes for insect protection, meshes forgardening and agro meshes, made up of plastic (polymer) andarticles thereof].|-| 124. [ [Added by Act 9 of 2010 dated 20-4-2010 w.e.f. 6-10-2009.]| [All kinds of portable Power Generator Sets] [Substituted for the words "Diesel Power Generators" by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]].|-| 125. [ [[Added by Act No.21 of 2011,w.r.e.f 01-09-2005.]]| Lime, Burnt Lime, Lime Stone,Products of Lime, Dolomite and other white washing materialsincluding Cem powder other than white cement].|-| [126 [Added by Act No.21 of 2011, w.r.e.f 2-08-2010.]| Purified Packged drinking waterin bulk containers/ Cans and Sachets but excluding aeratedmineral, distilled, Medicinal, ionic, battery and de-mineralizedwater.|-| 127. [ [Item 127 & 128 Added by Act No. 11 of 2012, dated 20-04-2012, w.e.f. 11-7-2011. (*By Govt. memo No.16460 dated 14-11-2012 waiver of tax upto 31-03-2012 ).]| Cotton fabrics, manmade fabrics,Woolen Fabrics, textile made ups, bed sheets, pillow covers,towels, blankets, travelling rugs, curtains, and embroideryarticles excluding fabrics, made ups and garments made fromhandlooms/khadi cloth or produced and sold by the Powerloom unitsin the State to dealers registered under the Act at the point ofsale in the hands of Powerloom units.|-| 128.| Sugar excluding khandasarisugar].|-| [129 [Added by Act No. 13 of 2013, w.r.e.f. 31-01-2013.]| Bodies built on chassis ofMotor Vehicles]|-| [130 [Added by Mid, w.r.e.f. 28-2-2013.]| Plastic Moulded Furniture,Purely made of Plastic and not containing any other material likeSteel, Aluminium, Wood and Glass, etc.]Notes relating toEntry 100 in Schedule - IV

1. Note:—The

Headings or sub-headings, as the case may be, listed under columnNos. (2) & (3) above are the HSN Codes under the CentralExcise Tariff Act, 1985 (5 of 1986).

2. Note:—The Rules

for the interpretation of the provisions of the Central ExciseTariff Act, 1985 read with the Explanatory Notes as updated fromtime to time Published by the Customs Co-operation Council,Brussels apply for the interpretation of this notification.

3. Note:—Where any

commodities are described against any heading or, as the case maybe, sub-heading, and the aforesaid description is different inany manner from the corresponding description in the CentralExcise Tariff Act, 1985, then only those commodities described asaforesaid will be covered by the scope of this notification andother commodities though covered by the corresponding descriptionin the Central Excise Tariff will not be covered by the scope ofthis notification.

4. Note:—Subject to

Note 2, for the purpose of any entry contained in thisnotification, where the description against any heading or, asthe case may be, sub-heading, matches fully with thecorresponding description in the Central Excise Tariff, then allthe commodities covered for purposes of the said tariff underthat heading or sub-heading will be covered by the scope of thisnotification.

5. Note:—Where the

description against any heading or sub-heading is shown as"other", then the interpretation as provided in Note 2shall apply.|-| [6. [Added by G.O.Ms. No. 656, Revenue (CT-11) Department dated 02-06-2006 w.e.f 01-07-2006 *Note : It was reiterated by Memo. No.38999/CT - II (1) 2008 (3) dated 01-10-2008 earlier it was kept in abeyance by Govt. Memo. 38999/CT-11 (1) 2008 (3) dated 11-08-2008.]| *Note:—Inorder to claim reduced rate of tax of 4% under the entry 100, thedealer shall be in possession of a declaration in the Form, asmay be prescribed, and issued by the dealer purchasing suchcommoditiesfor the purpose ofusing them as industrial inputs.]|-|| [Explaination I :-Thegoods mentioned at entry 57 shall be other than those describedin column (3) of First Schedule to the additional Duties ofExcise (Goods of Special Importance) Act, 1957]. [Added by Act No. 28 of 2008, W.e.f. 01-07-2008.]|}

VI

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

ItemNo.	Description	Pointof levy	Rateof tax
[1-A [Substituted vide GOMS No.20, Revenue (CT II) dated 10.01.2013 with effect from 11-01-2013.]	Indian Made ForeignLiquor (other than Beer, Wine and Ready to drink varieties)bottled and/or packed in India as per the provisions of AndhraPradesh Excise Act, 1968, but excluding Toddy and ArrackBasic price (percase):a) Upto Rs.2500b)Above Rs.2500upto Rs.3500c)Above Rs.3500upto Rs.5000d)AboveRs.5000	Atthe point of first sale in the State	190%160%140%130%
1-B	Beer bottled and/orpacked in India as per the provisions of the Andhra PradeshExcise Act, 1968	Atthe point of first sale in the State	175%
1-C	Wine and Ready todrink varieties bottled and/or packed in India as per theprovisions of the Andhra Pradesh Excise Act, 1968	Atthe point of first sale in the State	150%
1-D	Foreign Liquorbottled and/or packed outside India	Atthe point of first sale in the State	70%]
1-E	Liquorsold byMilitary Canteensholding licences inForm CS-1 and CS-2under the ofThe Andhra Pradesh Excise (Grant of licence ofselling byin-houseand conditionsof licence) Rules,2005	Atthe point of first sale in the State	70%
[1-F [Inserted vide GoMs No. 117 dated 25.02.2013 w.e.f. 10-01-2013.]	Privilege fee onall liquors, bottled and packed as per the provisions of theAndhra Pradesh Excise Act, 1968 (Including imported liquor)whether bottled/packed in India or outside India but excludingtoddy and arrack under the provisions of the following rules:-(i) Rule 16(9) ofthe Andhra Pradesh Excise (Grant of licence of selling by shopand conditions of licence) Rules, 2012(ii) Rule 10-A ofthe Andhra Pradesh Excise (Grant of licence of selling by bar andconditions of licence) Rules, 2005(iii) Rule 12 ofthe Andhra Pradesh Excise (Grant of licence of selling byin-house and conditions of licence) Rules, 2005	Atthe point of first sale in the State	70%]
2	Petrol	Atthe point of first sale in the State	[31% + Rs.2/- per litre] [Substituted '31% + Rs.4/ - per litre' by Act No. 3 of 2019.]
3	Aviationmotor spirit and any other motor spirit	Atthe point of first sale in the State	33%
4	Aviationturbine fuel	Atthe point of first sale in the State	[1%] [Substituted '16%' by Act No. 3 of 2015, dated 17.1.2015.]
5	Allkinds of Diesel Oils including C9	Atthe point of first sale in the State	22. [25% + Rs.2/- per litre] [Substituted '22.25% + Rs.4/- per litre' by Act No. 3 of 2019.]
[6 [Inserted vide Act 11 of 2012 dated 20-04-2012.]	Tobaccoproducts including Gutkha, Kharana Masala, Kimam, dokta, Zarda,sukha, or surthi and Cigarettes except those specified inSchedule - I	Atthe point of first sale in the State	20%]

ExplanationI. - For the purpose of items [1A to 1D] [Substituted vide GOMS No.20, Revenue (CT II) dated 10.01.2013.] 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.ExplanationII. - For the purpose of items [1A to 1D] [Substituted vide GOMS No.20, Revenue (CT II) dated 10.01.2013] 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 items 1A to 1D:

1. Basic price means Ex-factory price+Cost of Bottles+ Cost of packing material + Freight+ Insurance+ Handling charges and import fee, if any.

2. CASE means:

(i)Indian Made Foreign Liquor(other than Beer, Wine and Ready to Drink varities) : 9 numbers of 1000ml, 12 numbers of 750 ml, 24 numbers of 375ml, 48 numbers of 180ml, 96 numbers of 90ml , 150 numbers of 60 ml bottles of Indian Made Foreign Liquor.

(ii)Beer: 12 numbers of 650ml, 24 numbers of 330 ml bottles and 24 numbers of 500 ml in cans.

(iii)Wine: 9 numbers of 1000 ml, 12 numbers of 750 ml, 24 numbers of 375ml, 48 numbers of 180ml, 96 numbers of 90ml, 150 numbers of 60ml bottles.

(iv)Ready to Drink Varieties: 24 numbers of 250ml bottles, 24 numbers of 275 ml bottles and 24 numbers of 330 ml bottles.]

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

(l)M/s Essar Oil Limited

(m)Numaligarh Refinery Limited

(n)M/s Sheell MRPL Aviation Fuels and Services Private Limited

[Substituted vide GOMS No.20, Revenue (CT II) dated 10.01.2013 with effect from 11-01-2013 Earlier entry was '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.]

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