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 Schedules to the said Act, as mentioned below ;

The amendments made at serial No I. (1) and II (1) below shall be deemed to have come into force with effect from 01-04-2005. All other amendment hereby made shall be deemed to have come into force with effect from 01.09.2006.

Amendments

In the said Act:-

I. In Schedule-I,

(1) for entry at serial No. "1. Agricultural implements manually operated or animal driven including hand operated sprayers and dusters" the following shall be substituted, namely:-

"1. Agricultural implements manually operated or animal driven, including hand operated sprayers including knapsack/backpack power sprayers (Powered upto 25.6 cc engines developing 0.8 To 1.4 HP) and dusters."

(2) for entry at serial No. "3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw." the following shall be substituted, namely:-

"3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw and feed supplements of nutrients"

(3) after the entry at serail no. 49 the following entries shall be added namely:-

"50. Sugarcane

51. Crochet laces"

II. In Schedule-IV,-

(1) for entry at serial No. "8. Arecanut, betel nut and betel nut powder" the following shall be substituted, namely:-

"8. Arecanut, betel nut and betel nut powder with additives, supari and mouth freshners made of somph (Ani seed) and coriander powder with additives."

(2) clause (d) of entry at Serial No.88 and the entries relating thereto shall be omitted;

(3) in entry at Sl. No.89, the words "and feed supplements" shall be omitted.

(4) after entry at serial No.115, the following entries shall be added, namely,-

"116. Sales of goods other than petrol, all kinds of diesel oils including C9, Petroleum gases; Lubricants, other minor petroleum products, Liquor, Automobiles, tyres and tubes and Cement, by a registered dealer to,.-

(a) The State government Departments

(b) Andhra Pradesh Power Generation Corporation (APGENCO) incorporated as a company under the provisions of Companies Act.

(c) Transmission Corporation of Andhra Pradesh (APTRANSCO) incorporated as a company under the provisions of Companies Act

(d) Central Power Distribution Company of Andhra Pradesh Limited (APCPDCL)

(e) Southern Power Distribution Company of Andhra Pradesh Limited (APSPDCL)

(f) Eastern Power Distribution Compnay of Andhra Pradesh Limited (APEPDCL)

(g) Northern Power Distribution Company of Andhra Pradesh Limited (APNPDCL)

117. Ayurvedic Products and Homeopatheic Products, certified by the department of Ayurveda, Yoga & Naturopathy, Unani, Siddha and Homeopathy (AYUSH), Government of India as 100% Ayurvedic Products and Homeopathic Products.

118. Molassess."