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THE ANDHRA PRADESH GAZETTE
PART IV-B EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 6] AMARAVATI, WEDNESDAY, 26% APRIL, 2017.
ANDHRA PRADESH ACTS, ORDINANCES AND
REGULATIONS Ete.,
The following Act of the Andhra Pradesh Legislature received the
assent of the Governor on the 20"April, 2017 and the said assent is hereby first
pfublished on the 26™ April, 2017 in the Andhra Pradesh Gazette for general
information.
ACT No. 6 of 2017
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-eighth year of the Republic of India as follows :
1. (1) This Act may be called the Andhra Pradesh Value Added , Shorttite and
Tax (Amendment) Act, 2017.
(2) (a) section 2 and section 3 shall come into force at once;
(b) section 4 shall be deemed to have come into force
with effect from 14-07-2016; '
2. In the Principal Act, in section 4, for sub-section (9), the following Amendment of
i section 4.
shall be substituted, namely ,- अप, 6 02005,
“(9) Notwithstanding anything contained in this Act, every dealer,
running any Restaurant or Eating House or Club or Hotel or a
Caterer, by whatever name called, who supplies, indoor or
outdoor by way of or as part of any service orin any other manner
whatsoever of goods, being food or any other article for human
consumption or any drink, where such supply or service is for
cash, deferred payment or other valuable consideration, shall pay
a tax at the rate of five percent (5%), on the taxable turnover.”.
[1]
2 ANDHRA PRADESH GAZETTE EXTRAORDINARY [PART IV-B
Amendment of 3. |n the Principal Act, in section 13, in sub-section (5), for clause (h), the
section 13. & &
following shall be substituted namely,-
“(h) the supply or sale of goods on which a VAT dealer pays tax
under sub-section (9) of section of the Act.”.
Amendment of 4, |n the Principal Act, in Schedule-1V, in entry 39, for sub-entry 15, the
Schedule-IV. £ 7
following shall be substituted, namely,-
“(15) Transmission apparatus other than apparatus for radio
broadcasting or T.V. broadcasting, transmission apparatus
incorporating reception apparatus including Cell Phones, Cell
Phone Batteries and Cell Phone Battery Chargers; digital still
image video cameras”.
M. SRIHARI BABU,
Secretary to Government (lI/c),
Law Department.
Printed by the Commissioner of Printing, at A.P. Legislative Assembly Printing Press, Amaravati.