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

2. This amendment shall be deemed to have come into force on the Ist April,2007.

AMENDMENT

I. In Schedule IV of the said Act, for Entry at Sl.No.51, the following shall be substituted, namely:-

"51. Rail coaches, Engines, Wagons and Parts thereof".