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Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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Body Order No. G.O.Ms.No. 395 Dated 21st October, 2015.

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 Government 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-A, 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.400 140%
b) Above Rs. 400/- Upto Rs.2500 190%
c) Above Rs.2500 upto Rs.3500 160%
d) Above Rs.3500 upto Rs.5000 140%
e) Above Rs.5000 130%

(ii) In the Table, for Item No.1-B, the following shall be substituted, namely,-

Item No. Description Point of levy Rate of tax
1.B Beer bottled and/or packed in India as per the provisions of the Andhra Pradesh Excise Act, 1968

Basic price (per case):

 At the point of first sale in the State  
a) Upto Rs.200 and below 150%
b) Above Rs. 200 175%

(iii) in the Table, for Item No.1-C, the following shall be substituted, namely,-

Item No. Description Point of levy Rate of tax
1.C (a) Wines At the point of first sale in the State 100%
(b) Ready to drink varieties (RTD) 150%

AJEYA KALLAM,

SPECIAL CHIEF SECRETARY TO GOVERNEMNT

(Commercial Taxes, Excise & Regn.& Stamps)

The appended Notification will be published in the Extraordinary Issue of the Andhra Pradesh Gazette Dated:23-10-2015