In exercise of the powers conferred by section 78 of the Andhra Pradesh Value Added Tax (APVAT) Act, 2005 (Act No.5 of 2005), the Governor of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Value Added Tax Rules, 2005, issued in G.O.Ms.No.394, Revenue (CT-II) Department, Dated: 31-03-2005 and published in the Rules Supplementary to Part-I, Extra ordinary Issue of Andhra Pradesh Gazette No.29, Dated: 20-04-2005, and as subsequently amended from time to time:

AMENDMENT

In the said rules in rule 16, in sub-rule (2), after clause (f), the following shall be added, namely,-

(g) The following amounts in the sale price of Indian made foreign liquor, Beer, Wines and Ready to drink varieties (RTD) and foreign liquor listed in item numbers 1-A, 1-B, 1-C & 1-D in The table under Schedule VI of APVAT Act, 2005.

(i) Special Privilege fee (amount collected on account of rounding up of issue price to the next rupee)

(ii) Additional Privilege fee (amount collected on account of rounding up of MRP to the next ten rupees)

(iii) Assessment fee (levied on foreign liquor)

(iv) Retail Excise Tax (w.e.f. 01.10.2019)

(v) APSBCL margin (w.e.f. 01.10.2019)

(vi) Additional Retail Excise Tax (w.e.f. 01.10.2019)

(vii) Special Margin (with effect from 10.11.2021)

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)

MUKESH KUMAR MEENA

SECRETARY TO GOVERNMENT