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Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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NOTIFICATION No. G.O.Ms.No.502 Dated: 1st May, 2006

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 amendment to the Fourth Schedule appended to the said Act.

The amendment hereby made shall come into force with effect from 01.05.2006.

AMENDMENT

In the said Act, in Schedule-IV, after entry 99, the following entry shall be added, namely:-

100. Industrial inputs that is to say,-

Sl. No. Heading No. Sub-Heading No. Description of goods
(1) (2) (3) (4)
1 1501 to 1505   Animal (including fish) fats and oils, crude, refined or purified
2 1,506   Other animal fats and oils and their fractions whether or not refined, but not chemically modified.
3 1521 & 1522   Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
4 1,518   Animal or vegetabl fats boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically odified; inedible mixtures or preparations of fats and oils of this chapter
5 1,702   Liquid glucose (non medicinal), Dextrose syrup
6   2,207.2 Denatured ethyl alcohol of any strength
7 2503

2511

  Sulphur,

Barytes

8 2,602   Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
9 2,603   Copper ores and concentrates
10 2,604   Nickel ores and concentrates
11 2,605   Cobalt ores and concentrates
12 2,606   Aluminium ores and concentrates
13 2,607   Lead ores and concentrates
14 2,608   Zinc ores and concentrates
15 2,609   Tin ores and concentrates
16 2,610   Chromium ores and concentrates
17 2,611   Trungsten ores and concentrates
18 2,612   Uranium or Thorium ores and concentrates
19 2,613   Molybdenum ores and concentrates
20 2,614   Titanium ores and concentrates
21 2,615   Niobium, tantalum, vanadium or zirconium ores and concentrates
22 2,616   Precious metals ores and concentrates
23 2,617   Other ores and concentrates
24 2,618   Granulated slag (slag sand) from the manufacture of iron and steel
25 2,619   Ground granulated blast-furnace slag (GGBS)
26   2706.00.10 Coal tar
27   2707.10.00 Benzole
28   2707.20.00 Toluole
29   2707.30.00 Xylole
30   2707.40.00 Naphthalene
31   2707.60.00 Phenols
32   2707.91.00 Creosote oils
33 2,801   Fluorine, chlorine, bromine and iodine
34 2,802   Sulphus, sublimed or precipitated; colloidal sulphur
35 2,803   Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
36 2,804   Hydrogen, rare gases other than metals excluding oxygen (medicinal grade)
37 2,805   Alkali or alkaline-earth metals, rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
38 2,806   Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
39 2,807   Sulphuric acid and anhydrides thereof; Oleum
40 2,808   Nitric acid; sulphonitric acids
41 28.09   Diphosphorus pentaxoxide; phosphoric acid and polyphosphoric acids
42 2,810   Oxides of boron; boric acids
43 2,812   Halides and halide oxides of non-metals
44 2,813   Sulphides of non-metals; commercial phosphorus trisulphide
45 2,814   Ammonia, anhydrous or in aqueous solution
46 2,815   Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash)(; peroxides of sodium or potassium
47 2,816   Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium
48 2,817   Zinc oxide, zinc peroxide

49   2818.30.00 Aluminium hydroxide
50 2,819   Chromium oxides and hydroxides
51 2,820   Manganese oxides
52   2,821.1 Iron oxides and hydroxides
53 2,822   Cobalt oxides and hydroxides, commercial cobalt oxides
54 2,823   Titanium oxide
55 2,825   Hydraxine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
56 2,826   Flurides, fluorosilicates, fluroaluminates and other complex flurine salts
57 2,827   Chlorides, chloride oxides and chloride hydroxides, bormides and bromide oxides; iodides and iodide oxides
58 2,828   Bleach liquor
59 2,829   Chlorates and perchlorates; Bromates and Perbromates; Iodates and periodates
60 2,830   Sulphides; Polysulphides
61 2,831   Dithionites and sulphoxylates
62 2,832   Sulphites; thiosulphates
63   2833.25.00 Copper sulphate
64   2833.33.00 Basic chromium sulphate
65 2,834   Nitrites; nitrates
66 2,835   Phosphinates (hypophosphites), phosphonates (phosphates); phosphates and polyphosphates
67 2,836   Carbonates; peroxacarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbarnate
68 2,837   Cyanides, cyanide oxides and complex cyanides
69 2,838   Fulminates, cyanates and thiocyanates
70 2,840   Borates, peroxoborates (perborates_
71 2,841   Sodium bichromate
72   2,841.3 Sodium dichromate
73   2,841.5 Potassium dichromate
74 2,844   Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
75 2,845   Isotopes other than those of heading No.28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined
76 2,846   Compounds inorganic or organic, of rate earth metals, of yttrium or of scandium or of mixtures of these metals
77 2,847   Hydrogen peroxide
78 2,848   Phosphides, whether or not chemically defined, excluding ferrophosphorus
79   2,849.2 Silicon carbide

80   2849.10.00 Calcium carbides

81 2,850   Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No.28.49
82 2,902   Cyclic hydrocarbons

83 2,903   Halogenated derivatives of Hydrocarbons
84 2,904   Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
85 2,905   Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
86 2,906   Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
87 2,907   Phenols; Phenol-Alcohols
88 2,908   Halogenated, sulphonated, nitrated or nitrosated derivates of phenols or phenol-alcohols
89 2,909   Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether perioxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivates
90 2,910   Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivates
91 2,911   Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivates
92 2,912   Aldehydes whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde
93 2,913   Halgenated, sulphonated, nitrated or nitrosated derivates of products of heading No.29.12
94   2914.11.00 Acetone

95 2,915   Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
96 2,916   Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
97 2,917   Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivates
98 2,918   Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivates
99 2,919   Phosphoric esters and their sales, including lactophosphates; their salts; their halogenated, sulphonated, nitrated or nitrosated derivates
100 2,920   Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
101 2,921   Amine-function compounds

102 2,922   Oxygen-function amino-compounds

103 2,923   Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids

104 2,924   Carboxyamide-function compounds; amide-function compounds of carbonic acid

105 2,925   Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds
106 2,926   Nitrile-function compounds

107 2,927   Diazo-, Azo- or azoxy-compounds
108 2,928   Oraganic derivates of hydrazine or of hydroxylamine
109 2,930   Organo-sulphur compounds

110 2,931   Other organo organic compounds
111 2,932   Heterocyclic compounds with oxygen heteroatom(s) only
112 2,933   Heterocyclic compounds with nitrogen heteroatom(s) only
113 2,934   Nucleic acids and their salts; other heterocyclic compounds
114 2,935   Sulphonamides
115 2,938   Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivates
116 2,939   Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivates
117 2,942   Other organic compounds.

118 3,201   Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivates excluding catechu or gambiar
119 3,202   Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar
120 3,203   Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin as specified in Note 2 to this Chapter excluding catechu or gambiar
121 3,204   Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 2 to this Chapter; synthetic organic products of a kind used as fluroscent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar
122 3,205   Colour lakes; preparations based on colour lakes as specified in Note 2 to this chapter
123   3,206.1 Pigments
124   3206.50.00 Inorganic products of kind used as luminophores
125   3,206.9 Master batches
126   3,207.1 Prepared pigments
127   3207.40.00 Glass frit and other glass, in the form of powder, granules or flakes
128   3207.10.90 Other
129 3,211   Prepared driers
130 3,212   Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form of a kind used in the manufacture of paints (including anamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes
131   3,215.1 Printing ink whether or not concentrated or solid
132 3,501   Casein, caseinates and other casein derivates, casein glues
133 3,507   Enzymes, prepared enzymes not elsewhere specified or included
134   3,707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations)
135 3,801   Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
136 3,802   Activated carbon, activated natural mineral products; animal black, including spent animal black
137 3,804   Residual lyes from the manufacture of wood pulp, whether or not concentrated,m desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No.38.03

138 3,806   Rosin and resin acids, and derivates thereof: rosin spirit and rosin oils; run gums
139 3,807   Wood tar; wood tar oils; wood, creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetables pitch
140   3,808.1 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade.
141 3,809   Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries not elsewhere specified or included
142 3,812   Prepared rubber accelerators, compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
143 3,814   Reducers and blanket wash/roller wash used in the printing industry
144 3,815   Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
145 3,817   Mixed alkyl benzenes and mixed alkylnaphthalenes, other than those of heading No.27.07 or 29.02
146 3,818   Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
147 3,823   Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
148   3,824.9 Retarders used in printing industry.
149 3,901   Polymers of ethylene in primary forms
150 3,902   Polymers of propylene or of other olefins, in primary forms
151 3,903   Polymers of styrene, in primary forms

152 3,904   Polymers of vinyl chloride or of other halogenated olefins, in primary forms
153 3,905   Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms
154 3,906   Acrylic polymers in primary forms

155 3,907   Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
156 3,908   Polyamides in primary forms

157 3,909   Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
158 3,910   Silicones in primary forms

159 3,911   Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included in primary forms
160 3,912   Cellulose and its chemical derivates, and cellulose ethers, not elsewhere specified or included in primary forms
161 3,913   Natural polymers (for example, algenic acid) and modified natural polymers (for example, hardened proteins, chemical derivates of natural rubber), not elsewhere specified or included in primary forms
162 3,914   Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms
163 3,919   Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls
164 3,920   Other plates, sheets, film, foil and strip of plastics, non-cellular whether lacquered or metallised or luminated, supported or similarly combined with other materials or not
165 3,923   Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including -
      (a) insulated wares

      (b) bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags
166 4,001   Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips

167 4,002   Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No.40.01 with any product of this heading, in primary forms or in plates, sheets or strip
168 4,003   Reclaimed rubber in primary forms or in plates, sheets or strip
169 4,005   Compounded rubber, unvulcanised in primary forms or in plates, sheets or strip other than the forms and articles of unvulcanised rubber described in heading No.40.06
170 4,701   Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials
171 4,819   Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes) cases, bags and other packing containers of paper, paperboard whether in assembled or unassembled condition
172 4,821   Paper printed labels and paper board printed labels
173 4,823   Paper self adhesive tape and printed wrappers used for packing
174   6,305.1 Sacks and bags of a kind used for packing of goods, of jute or of other textile based fibres of heading No.53.03
175 7,010   Carboys, bottles, jars, phials of glass of a kind, used for the packing goods; stoppers, lids and other closures of glass

176 7,019   Glass fibers (including glass wool and glass filaments) and articles thereof (for example yarn, woven fabrics) whether or not impregnated, coated, covered or laminated with plastics or varnish
177 7,202   Ferro alloys

178   7,607.2 Aseptic packaging aluminum foil of thickness less than 0.2 mm and backed by paper and LDPE
179 8,309   Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.

Note:- (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise Tariff Act, 1985 (5 of 1986).

Note:- (2) The Rules for theinterpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for theinterpretation of this notification.

Note:- (3) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.

Note:- (4) Subject to Note 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.

Note:- (5) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note 2 shall apply.