Andhra Pradesh Value Added Tax Act, 2005 - Schedule
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Body

SCHEDULE - II

(See Section 8)

Transactions Zero-Rated and Eligible for Input Tax Credit

SL. NO.	Description
1.	Sale of taxable goods in the course of inter-state Trade or Commerce falling with in the scope of Section 3 of the Central Sales Tax Act, 1956
2.	Sale of goods falling within the scope of Section 5(1) and Section 5(3) of the Central Sales Tax Act, 1956.
3.	Omitted w.e.f 1st June, 2008
3A.	Omitted w.e.f 1st June, 2008
4.	Goods or products specifically marketed with brand "A.P.Girijan Co-Operative Corporation Limited.
5.	Omitted w.e.f 24/11/07

Note : (1) For the purpose of this 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,-

12 Nos. of 1000 ml; 12 Nos. of 750 ml; 24 Nos. of 375 ml.,

48 Nos. of 100ml., 96 Nos. of 90 ml., Bottles of IML / Wines.