Thursday, February 28, 2013

AP VAT Notification

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.
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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

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