In exercise of the powers, conferred Section 78 of Andhra Pradesh Value Added Tax Act, 2005 the Governor of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Value Added Tax Rules, 2005, issued on G.O. Ms.No. 394, Revenue (CT.II) Department, dated 31st March, 2005 and as amended from time to time.
AMENDMENTS
The following clause shall be inserted after clause (b) under sub-rule (2) of the 16 of the Andhra Pradesh Value Added Tax Rules, 2005:
"(c) all amounts, forming part of the sale price and account of any incentives, sanctioned or ordered specially or in general by either the Government of Andhra Pradesh or the Government of India with a view to extend any specific benefits to the agricultural farmers, subject to the guidelines issued by the Commissioner thereof".