Amendment to Schedule-VI The Andhra Pradesh Value Added Tax Act, 2005


In exercise of the powers conferred under sub-section (1) of section 79of 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.

AMENDMENTS

In the said Schedule-VI

(i) in the Table, for Item No. 1, the following shall be substituted, namely:

Item No. Description Point of levy Rate of Tax
1-A Indian Made Foreign Liquor (other than Beer, Wine and Ready to drink varieties) bottled and/or packed in India as per the provisions of Andhra Pradesh Excise Act, 1968, but excluding Toddy and Arrack

Basic price (per case):

 

At the point of first sale in the State

 

 
a) Upto Rs.2500 190%
a) Above Rs.2500 upto Rs.3500 160%

 

b) Above Rs.3500 upto Rs.5000 140%

 

c) Above Rs.5000 130%
 

1.B

 

 

 

 

1.C

 

 

 

 

 

1-D

 

Beer bottled and/or packed in India as per the provisions of the Andhra Pradesh Excise Act, 1968

 

Wine and Ready to drink varieties bottled and/or packed in India as per the provisions of the  Andhra Pradesh Excise Act, 1968

 

Foreign Liquor bottled and/or packed outside India

 

 

At the point of first sale in the State

 

 

At the point of first sale in the State

 

 

 

At the point of first sale in the State

 

 

175%

150%

70%

 

(ii) In the entry against explanations I and II for the expression  “item (1)” the expression “items 1 A to 1 D” shall be substituted.

(iii)  Against Explanation III, for the existing entries, the following shall be substituted, namely: For the purpose of items 1A to 1 D:

  1. 1.      Basic price means Ex-factory price+Cost of Bottles+ Cost of      packing material + Freight+ Insurance+ Handling charges                        and import fee, if any.

   2. CASE means:

    (i) Indian Made Foreign Liquor(other than Beer, Wine and Ready to  Drink  varities) : 9 numbers of 1000ml, 12  numbers  of  750  ml,  24   numbers   of   375ml,  48 numbers of 180ml, 96 numbers of 90ml , 150 numbers of 60 ml bottles of Indian Made Foreign Liquor.

   (ii) Beer: 12 numbers of 650ml, 24 numbers of 330 ml bottles and 24 numbers of 500 ml in cans.

  (iii) Wine: 9 numbers  of  1000 ml, 12 numbers of 750 ml, 24 numbers of 375ml, 48 numbers  of 180ml, 96 numbers of 90ml , 150 numbers of 60ml bottles.

  (iv) Ready to Drink Varieties: 24 numbers of 250ml bottles, 24  numbers  of  275 ml bottles and 24 numbers of 330 ml bottles.

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