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Andhra Pradesh Value Added Tax Act, 2005 - Schedule
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SCHEDULE -VI

(See sub section (5) of Section 4)

Goods subjected to tax at special rates

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

Basic price (per case):

At the point of first sale in the State  
a) Upto Rs.400 140%
b) Above Rs. 400/- Upto Rs.2500 190%
c) Above Rs.2500 upto Rs.3500 160%
d) Above Rs.3500 upto Rs.5000 140%
e) Above Rs.5000 130%
1.B

Beer bottled and/or packed in India as per the provisions of the Andhra Pradesh Excise Act, 1968

Basic price (per case):

At the point of first sale in the State  
a) Upto Rs.200 and below 150%
b) Above Rs. 200 175%
1.C

(a) Wines At the point of first sale in the State 100%
(b) Ready to drink varieties (RTD) 150%
1-D Foreign Liquor bottled and/or packed outside India At the point of first sale in the State 70%
1-E Liquor sold by Military Canteens holding licences in Form CS-1 and CS-2 under the provisions of The Andhra Pradesh Excise (Grant of licence of selling by in-house and conditions of licence) Rules, 2005. At the point of first sale in the state. 70%
1-F Privilege fee on all liquors, bottled and packed as per the provisions of the Andhra Pradesh Excise Act, 1968 (including imported liquor) whether bottled/packed in India or outside India but excluding toddy and arrack under the provisions of the following rules;-

(i) Rule 16(9) of the Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012.

(ii) Rule 10-A of the Andhra Pradesh Excise (Grant of licence of selling by bar and conditions of licence) Rules, 2005.

(iii) Rule 12 of the Andhra Pradesh Excise (Grant of licence of selling by in-house and conditions of licence) Rules, 2005.

At the point of first sale in the State 70%
2 Petrol At the point of first sale in the State 31% + Rs.4/- per litre
3 Aviation motor spirit and any other motor spirit At the point of first sale in the State 33%
4 Aviation turbine fuel and AVGAS 100-LL At the point of first sale in the State 1%
5 All kinds of Diesel Oils including C-9 At the point of first sale in the State 22.25% + Rs.4/- per litre
6 Tobacco products including Gutkha, Khara Masala, kimam, dokta, zarda, sukha or surthi and Cigarettes except those specified in Schedule-I. At the point of first sale in the State 20%

Explanation - I:- For the purpose of item 1 A to 1 F 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 the Commissioner of Prohibition and Excise or Canteen Stores Department shall be deemed to be the first sale.

Explanation - II:- For the purpose of item 1 A to 1 F sale of liquor by any distillery or brewery or any dealer to Andhra Pradesh Beverages Corporation Limited or the Commissioner of Prohibition and Excise or Canteen Stores Department shall be exempt from tax under the Act

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Explanation - III:- For the purpose of items 1A :

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 or 12 numbers of 750 ml. or 24 numbers of 375ml or 48 numbers of 180ml or 96 numbers of 90ml or 150 numbers of 60 ml bottles of Indian Made Foreign Liquor.

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

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

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

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 and

(f) Reliance Industries

(g) Reliance Petro Marketing

(h) Reliance Petroleum Private Limited

(i) Oil & Natural Gas Commission (ONGC) 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.Shell MRPL Aviation Fuels and Services Private Limited.