In exercise of the powers conferred by sub-section(2) of Section 76 of the Andhra Pradesh Value Added Tax Act,2005, the Governor of Andhra Pradesh hereby orders that the HSN in respect of 2 items in Schedule-I and 22 items in Schedule - IV shall be as furnished in the Annexure-IA and IIA appended to this notification, and that the HSN Codes already notified in G.O.Ms.No.398, Revenue(CT.II) Department, dated 31-03-2005 in respect of (2) items in Schedule-I and in respect of (9) items in Schedule-IV shall be substituted as furnished in Annexure-IB and IIB appended to this notification and further orders that the HSN Codes shall be read the understood as mentioned in the note below.
NOTE
1) Whenever a 4-digit code is alloted in an entry, it is to be understood that all the 6-digit and 8 - digit codes starting with thos 4 digits are included in that entry.
2) Whenever a 6-digit code is alloteed, all the 8-digit codes starting with those 6-digit are included in that entry.
3) Whenever an 8-digit codes is alloted, the entry is restricted t that particular code.
ANNEXURE - II
A) PHASE - II HSN CODES FOR ENTRIES IN SCHEDULE - IV
2) Harvesting or threshing machinder, including straw or fodder balers;grass or hay mowers, machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machindery of heading 8437
3) Other agricultural, horticultural, forestry, poultry0keeping or bee0keeping machindery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
8433 (except 8433.51 & 8433.52)
8436
26
Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof