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VAT Notifications - Andhra Pradesh
 
 
 
 
     
                                 
NOTIFICATIONS
                       
 
 
NOTIFICATIONS UNDER ANDHRA PRADESH VALUE ADDED TAX
   
 
2005
   
Notification No. G.O.Ms.No.2201 Date: 29/12/2005
  Effective from: 29/12/2005
Amendment to Notification - Amendment of Rules - G.O.Ms.No.394 Revenue (CT-II) Department, dated.31-03-2005 - The amendments of Rules made vide G.O.Ms.No.394 Revenue (CT-II) Department, dated.31-03-2005, further amended.
   
Notification No. G.O.Ms.No.2158 Date: 19/12/2005
  Effective from: 19/12/2005
Refund of tax - Section 15(1) - 8th AOC RE-UNION Celebrations, between 8-10 of December,2005 at Secunderabad - Refund of tax on the purchase of liquor for consumption during the celebration notified.
   
Notification No. G.O.Ms.No.1779 Date: 13/10/2005
  Effective from: 13/10/2005
APVAT Act - Rule 59 - Authority prescribed - Certain changes in Authorities Authorized for Entry, Inspection, search, seizure, confiscation and Search of business-cum-residence notified.

APVAT Act - Rule 61 - Power to Require Production of Documents and Obtain Information - Certain changes in Authorities empowered notified.

   
Notification No. G.O.Ms.No.1676 Date: 23/09/2005
  Effective from: 01/04/2005
Amendment to APVAT Rule 20(2) relating to rice purchased by Food Corporation of India and Andhra Pradesh State Civil Supplies Corporation Limited explained.
 
Notification No. G.O.Ms.No.1675 Date: 23/09/2005
  Effective from: 01/04/2005
APVAT Act - Rule 20(2) - Transactions Ineligible for Input tax credit - Sub clause (l) and (m) relating to rice purchased by Food Corporation of India and Andhra Pradesh State Civil Supplies Corporation Limited, inserted as effective from 01/04/2005.
   
Notification No. G.O.Ms.No.1932 Date: 18/09/2005
  Effective from: 01/09/2005
Andhra Pradesh Value Added Tax Act, 2005 - Schedule Entries - Schedule I - Schedule IV - HSN Code - HSN Codes in respect of thirteen items in Schedule-I and seventy items in Schedule-IV Notified vide Notification No:G.O.Ms.No.1615 Date:31/08/2005 amended by rectifying the erroneous HSN codes and substituted for some entries.
     
Notification No. G.O.Ms.No.1615 Date: 31/08/2005
  Effective from: 01/09/2005
Schedule Entries - HSN Code - HSN Codes in respect of thirteen items in Schedule-I and seventy items in Schedule-IV Notified.
   
Notification No. G.O.Ms.No.1614 Date: 31/08/2005
  Effective from: 31/08/2005
Amendments to Andhra Pradesh VAT Rules, 2005.

Rule 17: - Works Contract – Treatment of works contracts (other than for State Government or Local Authority) under composition -sub section 17(3)(b), (d) amended to provide for payment of tax at 4% of total consideration instead of at 50% of contract value.
sub section 17(3)(g) amended omitting options to a sub contractor.
Works Contract – Treatment of Apartment Builders and Developers under composition – sub section 17(4) (i) inserted providing for payment of tax at 1% of the total consideration received or receivable or the market value fixed for the purpose of stamp duty, whichever is higher.

Rule 18: Works Contract - Tax deduction at source - works contracts other than for State Government or Local Authority – Rate of TDS reduced to 2% from 4%.

Rule 19: Calculation of VAT Payable – Sub Rule 5 relating to composition of tax by a VAT dealer running any restaurant, eating house, or hotel who supplies, food or any other article for human consumption or drink other than liquor deleted.

Rule 20: Input Tax Credit - Second Hand Vehicles - Sub Rule (3-a) inserted providing for notional credit on purchase value supported by evidence.

Rule 24: Payment of Tax - payment by cheque to be made within 15 days after the end of the tax period. Where payment is by way of demand draft or bankers cheque or by way of remittance into the Treasury - The due date is 20 days after the end of the tax period.

 
Notification No. G.O.Ms.No.1596 Date: 30/08/2005
  Effective from: 01/09/2005
Schedule Entries - Certain Amendments to Schedule III and Schedule IV notified.
   
Notification No. G.O.Ms.No.1564 Date: 18/08/2005
  Effective from: 18/08/2005
Schedule Entries - Schedule I - Amendment to List of Goods exempt from Tax under Section 7 notified. Schedule IV - Amendment to List of goods taxable @ 4% notified.
 
Notification No. G.O.Ms.No.1452 Date: 29/07/2005
  Effective from: 01/04/2005
AP VAT Rules - Rule 20(2)(l) - Input Tax Credit - Input Tax Credit - Ineligible Goods - Goods sold through PDS - Sub Clause inserted to include any goods (except kerosene) purchased or procured for supply through Public Distribution System (PDS).

AP VAT Rules - Rule 20(2)(l) - Fair Price Shops - Fair price shops dealing in any other goods not supplied through Public Distribution System liable to register under AP VAT Act, 2005 if otherwise liable for registration.

   
Notification No. G.O.Ms.No.11 Date: 29/07/2005
  Effective from: 29/07/2005
Works contract - certain instructions issued on executing works contracts under APVAT Act, 2005.
 
Notification No. G.O.Ms.No.1453 Date: 28/07/2005
  Effective from: 28/07/2005
Amendment to Schedule Entries - Schedule VI - Notification G.O.Ms.No.1229, dated 20.06.2005, relates to entry(1) of the Schedule-VI shall come into force from 01-04-2005.
   
Notification No. G.O.Ms.No.1282 Date: 07/07/2005
  Effective from: 07/07/2005
Refund of tax– Section 15(1) - Sri Satya Sai Central Trust, Sri Satya Sai Institute of Higher Medical Sciences and Sri Satya Sai Medical Trust Prasanthi Nilayam, Anantapur District, Andhra Pradesh - Refund on purchase of specified goods for specified projects notified.
 
Notification No. G.O.Ms.No.1254 Date: 02/07/2005
  Effective from: 01/04/2005
Refund of tax – Tax paid on purchase of goods by M/s. Hyderabad International Airport Limited, shall be refunded in such case consumption of goods are used for the project work of Hyderabad International Airport, in Andhra Pradesh.
 
Notification No. G.O.Ms.No.1284 Date: 30/06/2005
  Effective from: 30/06/2005
  Certain Exemption to M/S.Hial(Motorl Vehicles)
 
Notification No. G.O.Ms.No.1248 Date: 23/06/2005
  Effective from: 23/06/2005
Andhra Pradesh Value Added Tax Act, 2005 - Refund of Tax - Instructions to Subordinate Officers - Section 38(1)(a) - Section 77 - The mechanism of refund of tax on inputs for Plastic Manufactures and Exporters explained.
     
Notification No. G.O.Ms.No.1229 Date: 22/06/2005
  Effective from: 22/06/2005
Schedule Entries - Schedule VI - Amendment to Goods subjected to tax at special rates notified.
 
Notification No. G.O.Ms.No.1008 Date: 27/04/2005
  Effective from: 27/04/2005
Tribunal – Constitution - Sri.P.Swaroop Reddy, Sri.T.Vijaya Bhaker Reddy , Sri.P.S.Somayajulu appointed as Chairman and other two Members respectively to exercise the functions conferred on the Appellate Tribunal.
   
Notification No. G.O.Ms.No.0490 Date: 15/04/2005
  Effective from: 01/04/2005
Schedule Entries - HSN Code - HSN Codes in respect of two items in Schedule-I and twenty two items in Schedule-IV Notified.

 








 

 

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