In exercise of the powers conferred by sub-section (1) of section 79 of Andhra Pradesh Value Added Tax Act, 2005 (Act No. 5 of 2005), the Government of Andhra Pradesh hereby makes the following amendments to the Schedule-I, Schedule-II and Schedule-IV appended to the said Act.
The amendment hereby made shall come into force with effect from 01.07.2006.
Amendment
In the said Act,-
I. In Schedule-I
1) in the Entry against Sl.No.24, the following shall be substituted:
"24. Meat, flesh of poultry, fish including dry fish, prawns, lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; Eggs, live stock and animal hair."
2) in the Entry against Sl.No.30, after the words "raw silk" the words "other than raw silk imported from outside the country" shall be added.
II. In Schedule-II
1) after entry 3, the following entry shall be inserted.
"Goods or products specifically marketed with brand "A.P.Girijan Co-Operative Corporation Limited."
III. In Schedule-IV
1) in the Entry against Sl. No. 13, after the word bicycles, the
following shall be inserted namely, "E.Bikes"
2) in the Entry against Sl. No. 95, after the words Rubber Seed, the following shall be inserted namely,
"sale of used cooking oil to the bio-diesel manufacturers"
104. Bolts, Nuts threaded or tapped and screws of base metal or alloys thereof including bolt ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings.
105. All hardware of base metal or alloys and other hardware items like locks, woven wire nettings, mesh, cloth sieves, and chain link of all metals.
106. Biomass briquettes
107. Processed meat, poultry, fish, processed or preserved vegetables and fruits, including fruit jams jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise.
108. Katha
109. Wet dates
110. Cups, plates and glasses made of paper
111. Medical equipments / devises and implants
112. Papad.
After the Entry 113 and above the Note (1) the following explanation shall be added, namely;
Explanation-I: The goods mentioned at entry 57 shall be other than those described in column (3) of first Schedule to the Additional Duties of Excise (Goods of Special Importance), Act 1957.