The Andhra Pradesh Value Added Tax (Amendment) Act, 2013
Act No. 11 of 2013
AN ACT FURTHER TO AMEND THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005.
Be it enacted by the Legislature of the State of Andhra Pradesh in the Sixty-Fourth Year of the Republic of India as follows:
1. Short title, extent and commencement:
(1) This Act may be called the Andhra Pradesh Value Added Tax ( Amendment) Act, 2013.
(2) (a) section 2 shall be deemed lo have come into force with effect on and from the 12th October, 2012.
(b) section 3 shall be deemed to have come into force with effect on and from the 8th June, 2012.
2. Amendment of Schedule-I Act 5 of 2005:
In the Andhra Pradesh Value Added Tax Act 2005, (hereinafter referred to as the Principal Act), in Schedule-l, after entry at serial number 63, the following entry shall be added, namely ,-
"64- Fertilizers, at the point of sale by the Primary Agricultural Co-operative Societies (PACS) directly to the farmers.
3. Amendment of Schedule-VI, Act 5 of 2005:
In the Principal Act, in Schedule-VI, in the Table there-under, against item No. (2) "Petrol", in column (4), for the expression "33%". the expression "31%' shall be substituted
A. SANTHOSH REDDY,
Secretary to Government,
Legislative Affairs & Justice,
Law Department