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Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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Notification No.G.O.Ms.No.1596 Revenue (CT.II) Department Date 27th August, 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 here by 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-III,-

(1) For entry 2, the following shall be substituted, namely;-

"Articles and jewellery made of bullion or specie or any other precious metals and jewellery embedded with precious stones and semi-precious stones."

II. In Schedule-IV,-

(1) For entry 19, the following shall be substituted, namely;-

"Chemical fertilizers, Bio-fertilizers and Bone Meal including mixtures or Nutrient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines."

(2) For entry 20, the following shall be substituted, namely;-

"Pesticides, insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof including drip and sprinkler irrigation systems but excluding mosquito repellants in any form."

(3) For entry 39, the following shall be substituted, namely;-

"IT Products, that is to say-

(1) Word Processing Machines and Electronic Typewriters

(2) Electronic Calculators

(3) Computer Systems and Peripherals, Electronic Diaries

(4) Parts and Accessories of HSN 8469,8470 and 8471 for items listed above

(5) DC Micromotors / Stepper motors of an output not exceeding 37.5 Watts

(6) Parts of HSN 85.01 for items listed above

(7) Uninterrupted Power Supplies (UPS) and their parts

(8) Permanent magnets and articles intended to become permanent magnets (Ferrites)

(9) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; videophones

(10) Microphones, Multimedia Speakers, Headphones, Earphones and Combined Microphone / Speaker Sets and their part

(11) Telephone answering machines

(12) Parts of Telephone answering machines

(13) Prepared unrecorded media for sound recording or similar recording of other phenomena, Video and Audio CDs, Casettes and DVDs (recorded and unrecorded).

(14) IT software on any media

(15) Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras

(16) Radio communication receivers, Radio pagers

(i) Aerials, antennas and their parts

(ii) Parts of HSN 8525 and 8527 listed above

(17) LCD Panels, LED Panels and parts thereof

(18) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof

(19) Electrical resistors (including rheostats and potentiometers), other than heating resistors

(20) Printed circuits

(21) Switches, Connectors and Relays for upto 5 AMPS at voltage not exceeding 250 Volts, Electronic fuses

(22) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof

(23) Diodes, transistors and similar semi-conductor devices;

Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals

(24) Electronic Integrated Circuits and Micro assemblies

(25) Signal generators and parts thereof

(26) Optical fibre cables

(27) Optical fibre and optical fibre bundles and cables

(28) Liquid Crystal Devices, Flat Panel display devices and parts thereof

(29) Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network & Logic analyzer and Signal analyzer."

(4) For entry 46, the following shall be substituted, namely;-

"Plastic footwear and Hawai chappals."

(5) After entry 95, the following entry shall be inserted;-

"96. Artificial and rolled gold jewellery, imitation and costume jewellery.