1. AP VAT – Amendment in Schedule IV – entry of
serial number 130
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Value Added Tax Act, 2005 (Andhra Pradesh Act No.5
of
2005) – Amendment to Schedule-IV – Notification – Issued.
--------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II)
DEPARTMENT
G.O.Ms.No. 118
Dated: 26-02-2013.
ORDER:
The appended Notification will be published in an Extraordinary Issue
of the Andhra Pradesh Gazette, Dated:28-02-2013.
NOTIFICATION
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 Government of Andhra Pradesh hereby make the following amendment to
the Schedule-IV of the said Act:
AMENDMENT
I. In Schedule-IV, after entry at serial number 129, the following
shall be added, namely;
“130. Plastic Moulded Furniture, purely made of Plastic and
not containing any other material like Steel, Aluminium, Wood and Glass, etc.”
ASUTOSH MISHRA,
PRINCIPAL SECRETARY TO GOVERNMENT
(Commercial Taxes & Excise)
2. AP VAT - AMENDMENTS in Schedule-VI
2. GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Value Added Tax Act, 2005 – Amendments to
Schedule-VI –Notification – Issued.
-----------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No.
117
Dated:
25.02.2013.
O
R D E R:
The appended Notification will be published in the Extraordinary Issue
of the Andhra Pradesh Gazette Dated:27-02-2013.
NOTIFICATION
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)
3.
Way Bills- Certain instructions issued to the Officers -Regarding
Government
of Andhra Pradesh
Commercial
Taxes Department Office
of the
Commissioner of Commercial Taxes
A.P.
Hyderabad
CCT’s Ref. Enft/D2/172/2010
Dated :26 -2-2013
Sri Suresh Chanda, I.A.S.,
Commissioner of Commercial Taxes,
A.P. Hyderabad
Sub: Way Bills- Certain
instructions issued to the Officers -Regarding
Ref: G.O. Ms. No. 33 Rev CT.II
Department Dated: 21-01-2013
It is to
inform that, the sub-rule(4) of Rule 55 is omitted from APVAT Rules,2005 as per
the GO Ms.No. 33 Rev.C.T.II ,Dept Dated: 21-01-2013. Therefore the use of
Waybill for all the consignments under VAT & CST Acts has become mandatory
for all the dealers including Manufacturers for movement of goods which should
be accompanied along with the goods vehicle. To facilitate the smooth movement
of goods vehicles of the Manufacturers the following instructions are issued:
1. The Asst
Commissioners (CT) LTU and Commercial Tax Officers, are instructed to issue
Paper Based Waybills by fixing the limit based on the average monthly
requirement of waybills for the last two months period to all the
Manufacturers.
2. All the
Manufacturers and Dealers registered under APVAT Act are informed that they can
avail the facility of generating e-waybill online from CTD website
www.apct.gov.in and they can issue tax invoice containing the unique e-waybill
number so generated online and such invoice with e-Waybill number written or
typed on it will be treated as e-waybill also and there will not be any
necessity to print the e-waybill separately. This process will also save paper.
3. The
Transporters/In-charge of the goods vehicles should carry one extra copy of
such invoice which may be retained by the CTD inspection staff during vehicle
check or at the Check Post.
4. The Check post Officials
and Officers conducting CVT are informed that, if the invoice contains unique
e-waybill number generated by the dealers online from the CTD system, such
invoice should be treated as e-waybill also.
5. The correctness of
e-Waybill unique number indicated on invoice and corresponding invoices covered
by such e-Waybill can be checked Online at www.apct.gov.in
Sd/- Suresh Chanda
Commissioner of Commercial Taxes
No comments:
Post a Comment