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Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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NOTIFICATIONS No. G.O.Ms.No.1564, Revenue(CT.II), 17th August, 2005

CERTAIN AMENDMENTS TO THE SCHEDULES APPENDED TO THE ANDHRA PRADESH VALUE ADDED TAX ACT,2005

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

The amendments hereby made shall come into force with effect from the date of publication of the notification in the Andhra Pradesh Gazette.

AMENDMENTS

I. In Schedule I,-

(1) For entries against Sl.No.1 the following shall be substituted, namely;-

"1. Agricultural implements manually operated or animal driven including hand operated sprayers and dusters."

(2) For entries against Sl. No.5, the following shall be substituted, namely;-

"5. Books, periodicals, journals including maps, charts, globes and atlases."

(3) After entry 47, the following shall be added, namely:

"48. Rakhi."

II. In Schedule IV,-

(1) For entries against Sl.No.7, the following shall be substituted, namely;-

"7. All utensils including pressure cookers and pans excepting utensils made of precious metals."

(2) For entries against Sl.No.17, the following shall be substituted, namely;-

"17. Centrifugal, monobloc and submersible pump sets, electric motors and oil engines upto a capacity of 10 HP including their starters and parts and accessories thereof."

(3). For entries against Sl.No.28, the following shall be substituted, namely;-

"28. Flour, Atta, Maida, Suji, Besan, Ravva, Vermicelli and semiya."

(4) For entries Sl.No. 33, the following shall be substituted, namely;-

"33. Hose Pipes and fittings thereof."

(5) For entries against Sl.No.45, the following shall be substituted, namely;-

"45. Pipes of all varieties including GI, CI, PVC, Ductile, RCC & PCC pipes, their fittings thereof and Cement Poles."

(6) For entries against Sl.No.52, the following shall be substituted, namely;-

"52. Readymade garments, bed sheets, pillow covers, towels, blankets, traveling rugs, curtains, crocher laces, zari, embroidery articles and all other made ups."

(7) For entries against Sl.No.63, the following shall be substituted, namely;-

" 63. Tractors and Threshers, Harvesters, Tractor Trailers, Tyres and Tubes of Tractors and attachments and parts thereof."

(1) For entries against Sl.No. 68, the following shall be substituted, namely;-

"68. Writing instruments, writing ink, Geometry Boxes, Colour Boxes, Pencil Sharpners and Erasers."

(1) For entries against Sl.No.88, the following shall be substituted, namely;-

"88. Drugs and medicines whether patent or proprietary, as defined in clauses

(i), (ii) and (iii) of Section 3(b) od Drugs and Cosmetics Act, 1940 (Central Act of 1940), including hypodermic syringes, hypodermic needles, catguts, sutures, surgical cotton, dressings, plasters, catheters, cannulae, bandages and similar articles,-

but not including

(a) Medicated goods

(b) Products capable of being used as cosmetics and toilet preparations including Tooth Pastes, Tooth Powders,

cosmetics, Toilet articles and soaps

(c) Mosquito Repellants in any form

(d) Surgical equipment, medical devices and implants.

(10) For entries against Sl.No.89, the following shall be substituted, namely;-

"89. Veterinary Medicines and Feed Supplements."

(11) After Sl.No.90, the following shall be added, namely:-

"91. Khandasari Sugar.

92. River Sand and grit and stone chips.

93. Extra Neutral Alcohol and rectified spirit.

94. Kerosene stove, kerosene lamp, petromax lamp and glass chimney

95. Bio-diesel manufactured using non-edible vegetable oils such as Jatropha, Pongamia, Rice bran, Neem, Cotton seed, Rubber seed.