(1) This Act may be called the Andhra Pradesh Value Added Tax Act, 2005.

(2) It extends to the whole of the state of Andhra Pradesh.

(3) a) Sections 1,2,17,18 and 78 shall be deemed to have come into force with effect from 31st January, 2005 and

b) The remaining provisions shall come into force on such date as the Government may, by notification, appoint.