Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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Body NOTIFICATION G.O.Ms.No. 117 Dated:25th February, 2013

In exercise of the powers conferred under 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 amendments to Schedule-VI of the said Act.

2. This notification shall be deemed to have come into force with effect on and from 10-01-2013

AMENDMENTS

In the said Schedule-VI in the Table, after item No.1-D, the following shall be added, namely:

Item No.

(1)

Description

(2)

Point of levy

(3)

Rate of Tax

(4)

1-E

Liquor sold by Military Canteens holding licences in Form CS-1 and CS-2 under the provisions of The Andhra Pradesh Excise (Grant of licence of selling by in-house and conditions of licence) Rules, 2005.

At the point of first sale in the state.

70%

1-F

Privilege fee on all liquors, bottled and packed as per the provisions of the Andhra Pradesh Excise Act, 1968 (including imported liquor) whether bottled/packed in India or outside India but excluding toddy and arrack under the provisions of the following rules;-

(i) Rule 16(9) of the Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012.

(ii) Rule 10-A of the Andhra Pradesh Excise (Grant of licence of selling by bar and conditions of licence) Rules, 2005.

(iii) Rule 12 of the Andhra Pradesh Excise (Grant of licence of selling by in-house and conditions of licence) Rules, 2005.

At the point of first sale in the State

70%

ASUTOSH MISHRA,

PRINCIPAL SECRETARY TO GOVERNMENT

(Commercial Taxes & Excise)

The appended Notification will be published in an Extraordinary Issue of the Andhra Pradesh Gazette, Dated:27-02-2013.