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Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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Body NOTIFICATION G.O.Ms.No.364, Revenue (Commercial Taxes-ll), Dated 18th December, 2021.

In exercise of the powers conferred under sub-section (1) of section 79 of the Andhra Pradesh Value Added Tax Act, 2005 (Andhra Pradesh Act No.5 of 2005), the Government of Andhra Pradesh hereby makes the following amendments to Schedule-VI of the said Act.

AMENDMENTS

i) In the said Schedule-VI,

In the Table, for item Nos. 1-A, 1-B, 1-C & 1-D, the following shall be substituted, namely,-

Item No. Description Point of levy Rate of Tax
1-A Indian Made Foreign Liquor (other than Beer, Wine and Ready to drink varieties) bottled and/or packed in India as per the provisions of Andhra Pradesh Excise Act, 1968, but excluding Toddy and Arrack At the point of first sale in the State  
Basic price (per case):  
(a) Up to Rs.400/-

50%

(b) Above Rs.400/- up to Rs.1029/-

10%

(c) Above Rs. 1029/- up to Rs. 1562/-

10%

(d) Above Rs.1562/- up to Rs.1657/-

10%

(e) Above Rs.1657/- up to Rs.1830/-

10%

(f) Above Rs. 1830/- up to Rs.2500/-

10%

(g) Above Rs.2500/- up to Rs.3500/-

10%

(h) Above Rs.3500/- up to Rs.5000/-

10%

(i) Above Rs. 5000/-

10%

1-B Beer bottled and/or packed in India as per the provisions of the Andhra Pradesh Excise Act, 1968 At the point of first sale in the State  
Basic price per case:  
(a) Rs. 200 and Below 40%
(b) Above Rs. 200 40%
1-C (a) Wines At the point of first sale in the State 35%
(b) Ready to drink varieties (RTD) 10%
1-D Foreign liquor bottled and /or packed outside india At the point of first sale in the State 60%

MUKESH KUMAR MEENA,

Secretary to Government.