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Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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NOTIFICATION G.O.Ms.No.795 REVENUE (CT.II) ., Dated 29th 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 Schedule-I, Schedule-II and Schedule-IV appended to the said Act.

The amendment hereby made shall come into force with effect from 01.07.2006.

Amendment

In the said Act,-

I. In Schedule-I

1) in the Entry against Sl.No.24, the following shall be substituted:

"24. Meat, flesh of poultry, fish including dry fish, prawns, lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; Eggs, live stock and animal hair."

2) in the Entry against Sl.No.30, after the words "raw silk" the words "other than raw silk imported from outside the country" shall be added.

II. In Schedule-II

1) after entry 3, the following entry shall be inserted.

"Goods or products specifically marketed with brand "A.P.Girijan Co-Operative Corporation Limited."

III. In Schedule-IV

1) in the Entry against Sl. No. 13, after the word bicycles, the

following shall be inserted namely, "E.Bikes"

2) in the Entry against Sl. No. 95, after the words Rubber Seed, the following shall be inserted namely,

"sale of used cooking oil to the bio-diesel manufacturers"

102. Machinery of all kinds that is to say
Sl. No Heading No Sub Heading No Description of commodity
1 8401   Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
2     Machinery, plant or laboratory equipment, whether or not, electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurizing, steaming, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes instantaneous or storage water heaters non-electric.
      8419.11 (a) instantaneous gas water heaters
      8419.20 (b) medical, surgical or laboratory sterilisers
      8419.31.00 (c) dryers for agricultural products
      8419.32.00 (d) dryers for wood, paper pulp or paper board
      8419.40 (e) distilling or rectifying plant
      8419.50 (f) heat exchange units
      8419.60.00 (g) machinery for liquefying air or other gas
      8419.81 (h) machinery for making hot drinks or for cooking or heating food
      8419.89.50 (I) pasturizers
      8419.89.80 (j) vacuum-vapour plant for deposition of metals
      8419.90 (k) parts
3   8420   Calendaring or other rolling machines other than for metals or glass, and cylinders therefor
4       Centrifuges, including centrifugal dryers
      8421.11.00 (a) cream separators
      8421.12.00 (b) cloth dryers
    8421.99.00 (c) parts
5    8422.20.00 Machinery for cleaning or drying bottles or other containers
6    8422.30.00 Machinery for filling, closing, ceiling or labelling bottles, canes, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating machinery
7    8422.40.00 Other packing or wrapping machinery (including heat-shrink wrapping machinery)
8   8422.90 Parts of machinery of heading 8422
9    8424.30.00 Steam or sand blasting machines and similar jet projecting machines
10   8424.90.00 Parts of machinery of subheading 8424.30.00
11  8437   Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm type machinery
12   8438.30.10 Sugar manufacturing machinery,
13   8438.90.10 Parts of sugar manufacturing machinery
14    8438.80.40 Tea leaf rolling or cutting machine
15 8439    Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board
16  8441   Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds
17 8442    Machinery, apparatus and equipment for type founding or type setting , for preparing or making printing blocks , plates, cylinders and other printing components, blocks , plates , cylinders and lithographic stones, prepared for printing purposes (planed, grained or polished)
18 8443    Printing machinery used for printing by means of the printing type, block, plates, cylinders and other printing components; inkjet printing machines, machines for uses ancillary to printing
19 8444    Machines for extruding, drawing , texturing or cutting man-made textile materials
20   8445    Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447
21 8446    Weaving machines (looms)
22 8447    Knitting machines, stitch bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
23 8448   Auxillary machinery for use with machines of heading 8444, 8445, 8446 or 8447 ( for example , dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 ( for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
24  8453   Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or leather, other than sewing machines
25 8454    Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
26 8455   Metal rolling mills and rolls therefore
27 8457   Machining centers, unit construction machines 9 single station) and multi-station transfer machines for working metal
28 8458    Lathes (including turning centers) for removing metal
29 8459    Machines-tools (including way-type unit head machines), drilling, boring, milling, treading or tapping by removing metal other than lathes
30  8460    Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by meands of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
31  8461    Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting off and other machine tools working by removing metal, or cermets, not elsewhere specified or included.
32  8462   Machine tools (including presses ) for working metal by forging, hammering or die-stamping machines tools (including presses ) for working metal by bending, straightening, flattering, shearing, punching or notching, presses for working metal or metal carbides, not specified above
33  8463   Other machine tools for working metal,or cermets, without removing material
34    8464.10.10 Granite cutting machines or equipments
35    8464.20.00 Grinding or polishing machine
36 8465    Machine tools (including machines for nailing , stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
37 8466   Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening die heads, dividing heads and other special attachments for machine tools; tool holders for any type of tool, for working in the hand
38 8468     Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting other than those of heading 8515, gas operated surface tempering machines and appliances
39  8474   Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid ( including powder or paste ) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand
40  8477    Machinery for working rubber or plastics or for the manufacture of products from these materials not elsewhere specified
41 8478   Machinery for preparing or making up tobacco, not specified or included elsewhere in the chapter 84
42  8479    Machines and mechanical appliances having individual functions , not specified or included elsewhere
43  8480    Moulding boxes for metal foundry ; mould bases ; moulding patterns ; moulds for metals (other than ingot moulds), metal carbides, glass , mineral materials , rubber or plastics
44 8485   Machinery parts not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included else where in chapter 84.
45  8514   Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel
46    8543.30.00 Machines and apparatus for electroplating , electrolysis or electrophoresis
47 8803   Parts items of heading 8801 or 8802
48 9024   Machines and appliances for testing the hardness, strength, compressibility , elasticity or other mechanical properties of materials (for example, metals , woods , textiles, paper, plastic)
49       Machinery for Photography

103. Tools and Instruments that is to say
Sl. No Heading No Description of goods
1 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
2 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating purchases and similar hand tools.
3 8204 Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
4 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; below lamps; vices; clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworks
5 8206 Tools of two or more of the headings 8202 to 8205 put-up in sets for retail sale
6 8207 Interchangeable tools for hand tools, whether or nor power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
7 8208 Knives and cutting blades, for machines or for mechanical appliances
8 8209 Plates, sticks, tips and the like for tools, unmounted of cermets
9 8210 Hand-operated mechanical appliances, weighing 10 kg. Or less, used in the preparation, conditioning or serving of Food or Drink
10 8213 Scissors, tailors' shears and similar shears, and blades therefor
  8456 Machine- tools for working any material by removal of material, by laser or other light or photon beam, ultra sonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes
11 8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
12 9014 Direction finding compasses; other navigational instruments and appliances
13 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic,hdrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
14 9016 Balances of a sensitivity of 5 cg or better, with or without weights
15 9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, retractors, drawing sets, slide rules, disc calculators); instruments for measuring length for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this Chapter
16 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus, ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
17 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
18 9022 alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other e-ray generators, high tension generators control panels, and desks, screens, examination or treatment tables or chairs and the like
19 9025 Hydro meters and similar floating instruments, thermo meters, pyrometers, barometers, hygro meters and psycho meters, recording or not and any combination of these instruments
20 9026 Instruments and apparatus measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gages, manometers, heat meters ) , excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
21 9027 Instruments and apparatus for physical or chemical analysis (for example, polarymeters, refractometers , spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound, or like (including exposure meters); micro tomes
22 9029 Revolution counters, production counters, taxi meters, milometer, pedometers and the like: speed indicators and tacho meters, other than those of heading 9014 or 9015; stroboscopes:
23 9030 Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028: of instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionizing radiation
24 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
25 9032 Automatic regulating or controlling instruments and apparatus

104. Bolts, Nuts threaded or tapped and screws of base metal or alloys thereof including bolt ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings.

105. All hardware of base metal or alloys and other hardware items like locks, woven wire nettings, mesh, cloth sieves, and chain link of all metals.

106. Biomass briquettes

107. Processed meat, poultry, fish, processed or preserved vegetables and fruits, including fruit jams jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise.

108. Katha

109. Wet dates

110. Cups, plates and glasses made of paper

111. Medical equipments / devises and implants

112. Papad.

113. Optical goods that is to say
Sl. No Heading No Sub Heading No Description of goods
1   9004.90 Spectacles and goggles
2   9004.10.00 Sun glasses
3     Spectacle glasses of lenses
4   9001.40 (i) of glass
5   9001.50.00 (ii) of other material
6 9003   Frames and mountings for spectacles, goggles or the like and parts thereof
7   9001.30 Contact lenses
8     Lense cleaning liquid
9   9002.19.00 Intra ocular lens

After the Entry 113 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.