In exercise of the powers conferred under sub-section (1) of section 79 of the Andhra Pradesh Value Added Tax Act, 2005 (Andhra Pradesh Act No.5 of 2005), the Governor of Andhra Pradesh hereby makes the following amendments to Schedule-VI of the said Act.
AMENDMENTS
In the said Schedule-VI
(i) in the Table, for Item No. 1, the following shall be substituted, namely:
"
Basic price (per case):
(ii) In the entry against explanations I and II for the expression "item (1)" the expression " 1 A to 1 D" shall be substituted.
(iii) Against Explanation III, for the existing entries, the following shall be substituted, namely:
For the purpose of items 1A to 1 D:
1. Basic price means Ex-factory price+Cost of Bottles+ Cost of packing material + Freight+ Insurance+ Handling charges and import fee, if any.
2. CASE means:
(i) Indian Made Foreign Liquor(other than Beer, Wine and Ready to Drink varities) : 9 numbers of 1000ml, 12 numbers of 750 ml, 24 numbers of 375ml, 48 numbers of 180ml, 96 numbers of 90ml , 150 numbers of 60 ml bottles of Indian Made Foreign Liquor.
(ii) Beer: 12 numbers of 650ml, 24 numbers of 330 ml bottles and 24 numbers of 500 ml in cans.
(iii) Wine: 9 numbers of 1000 ml, 12 numbers of 750 ml, 24 numbers of 375ml, 48 numbers of 180ml, 96 numbers of 90ml , 150 numbers of 60ml bottles.
(iv) Ready to Drink Varieties: 24 numbers of 250ml bottles, 24 numbers of 275 ml bottles and 24 numbers of 330 ml bottles."
ASUTOSH MISHRA,
PRINCIPAL SECRETARY TO GOVERNMENT