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Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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NOTIFICATION G.O.Ms.No.656 REVENUE (CT.II) DEPARTMENT Dated: 2nd June, 2006

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

The amendment hereby made shall come into force w.e.f 1.6.06, except Clauses 1(1), 1(2), & 1(4). Clause 1(1) and 1(2) are deemed to have come into force with effect from 1.5.2006 and Clause 1(4) is deemed to have come into force with effect from 18.4.2006.

Amendment

In the said Act :

I. In Schedule IV

(1) In the table under Sl.No.100, Sl.Nos shown in Column (1) the following entries in Column (2) and (3) thereof, shall substituted namely :-

Sl.No. Heading No. Description of goods
7 2503 Sulphur of all kinds other than sublimed sulphur, precipitated sulphur and colloidal sulphur
  2511 Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
26 2706 Tar distilled from coal, from lignite or from peat and other mineral tars whether or not dehydrated or partially distilled, including reconstituted tars.
27 2707 Oils and other products of the distillation of high temperature coal tar similar products in which the weight of the aromatic constituents exceeds that of the non –aromatic constituents
36 2804 Hydrogen, rare gases other non metals excluding medicinal grade oxygen
58 2828 Hypochlorites, commercial calcium hypochlorites; chlorites; hypobromites
63 2833 Sulphates, alums, peroxo-sulphates (persulphates)

(2) The sub-entries 28,29,30,31,32 and 64 of entry 100 of Schedule IV appearing in Col.No.(1) and the corresponding entries in Col.No.2 and 3 thereof shall be omitted".

(3) after the sub-entry Number 179 the following items shall be added, namely,-

Sl. No. Heading No Sub- Heading No Description of goods
180   1301.20.00 Gum Arabic
180   1520.00.00 Glycerol crude, Glycerol Waters and Glycerol lyes
182 2508   Clay including fire clay, fine china clay and ball clay
183 2504   Natural Graphite
184 2513   Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat treated
185 2620   Ash and residues(other than from the manufacture of iron & steel), containing arsenic, metals or their compounds
186 2621   Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
187 2708   Pitch and pitch coke, obtained from coal tar or from other mineral tars
188   2711.14.00 Butylene
189   2712.20 Paraffin wax containing by weight less than 0.75% of oil; Normal paraffin; not being micro crystalline petroleum wax
190 2811   Other inorganic acids and other inorganic oxygen compounds of non metals
191 2839   Silicates, commercial alkali, metal silicates
192   2901.21.00 Ethylene
193   2901.22.00 Propylene
194   2901.29.10 Acetylene, in dissolved condition
195   2901.29.20 Heptene
196 2929   Compounds with other nitrogen functions
197 3301   Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils, in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
198 3302   When sold in packs of 20ml or, as the case may be, more or in packs of 20gms or more, the following –
Mixtures of odoriferous substances, mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances of a kind used for the manufacture of beverages
199 3404   Artificial waxes and prepared waxes
200 3502   Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
201 3503   Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface worked or coloured] and gelatin derivatives
202 3504   Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
203 3505   Dextrins and other modified starches ( for example, pregelatinised or esterified starches);
204 3824   Prepared binders for foundry moulds or cores; Retarders used in the printing industry
205 3915   Waste, parings and scrap of plastics
206 3916   Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics.
207 3926   Plastic fabrics of the type used for making plastic woven sacks and plastic woven sacks.
208 4004   Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained there from
209   4008.11.10 Plates, sheets and strip of microcellular rubber
210   4008.19.10 Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear
211   4008.21.10 Plates, sheets and strip of microcellular rubber used in the manufacture of soles, heels or soles and heels combined for footwear.
212   4008.29.20 Blocks of micro cellular, rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear
213 4503   Corks and stoppers of natural cork
214 4707   Recovered (waste & scrap) paper or paper board.
215 5310   Sacking fabrics, Hessian fabrics, jute canvas
216 5607   Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
217 5609   Coir string
218 6805   Natural or artificial abrasive powder or grain on a base of textile material, of paper of paper board or of other materials, whether or not cut to shape or sewn or otherwise made up.
219   6903.90.00 Refractory monolithic
220 7001   Cullet and other waste and scrap of glass in the mass
221 7017   Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
222 7310   Tin plate containers
223     Castings of all metals,
    7325.10.00 (i) of non-malleable cast iron
    7325.99.10 (ii) of Iron
    7325.99.20

(iii) of alloy steel
    7325.99.30

(iv) of stainless steel
    7325.91.00

7326.11.00

 (v) grinding balls and similar articles for mills
    7325.99.91

(vi) rudders for ships or boats
    7325.99.92

(vii) drain covers
    7325.99.93

(viii) plates and frames for sewage water or similar

system

   

7326.11.00

7326.90.00

7419.91.00

(xi) grinding balls and similar articles for mill

(x) grinding media balls and cylpebs

(xi) of copper

      (xii) of other metals

224

   8507.20.00 Valve Regulated Lead Acid batteries

225

 8546   Electrical insulators of any material

226

 8547   Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purpose of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

227

 8548   Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, spent primary batteries and spent electric accumulators.

228

 9032   Regulator for LPG cylinders and other cylinders containing compressed gases or compressed liquids

229

   9602.00.30 Gelatin capsules empty

230

   9606.21.00 Buttons of plastics

231

 9607   Slide fasteners and parts thereof.

(4) After entry 100, the following entry shall be added below the entry 100 and above the Note – (1) namely ,-

101. Liquefied petroleum gas for domestic use

(5) after the entry 101, and above the Note (1) the following explanation shall be added namely ;

EXPLANATION-I :

The goods mentioned at entry 57 shall be other than those described in column (3) of first schedule to the Additional Duties of Excise (Goods of Special Importance), Act 1957.