Registered No. HSE/49. [Price : Rs. 0.15 Paise]
. _
S
&00%29ठै.6 Trad( B
THE ANDHRA PRADESH GAZETTE
PART IV-B EXTRAORDINARY
PUBLISHED BY AUTHORITY
No.11] HYDERABAD, WEDNESDAY, APRIL 22, 2015.
ANDHRA PRADESH ACTS, ORDINANCES AND
REGULATIONS Etc.
The following Act of the Andhra Pradesh
Legislature received the assent of the Governor on the
21% April, 2015 and the said assent is hereby first
published on the 22™ April, 2015 in the Andhra Pradesh
Gazette for general information:-
ACT No. 11 OF 2015.
AN ACT FURTHERTO AMEND THE ANDHRA
PRADESH VALUE ADDED TAXACT, 2005.
Be it enacted by the Legislature of the State of
Andhra Pradesh in the Sixty -sixth Year of the Republic
of India as follows :-
1. (1) This Act may be called the Andhra Pradesh Short title,
Value Added Tax (Third Amendment) Act, extent and
2015. commencement.
(2) Section 3(b) shall be deemed to have come
into force on the 26™ February, 2015 and the
A-4
2 ANDHRA PRADESH GAZETTE EXTRAORDINARY [PART IV-B
remaining provisons shall be deemed to have
come into force with effect on and from the
6" February, 2015.
sAemcfle_onndTe"tOf 2. In the Andhra Pradesh Value Added Tax Act,
Act 5 of 2005. 2005 (herein after referred to as the Principal
Act), in section 4, to sub-section (5), the
following proviso shall be added, namely,-
“provided that every dealer shall, in addition to
the tax payable under this sub-section, shall also
pay additional tax of such amount on the
quantity of the goods, specified in Schedule-VI,
at the point of levy, as may be notified”.
Amendment of 3. Inthe Principal Act, in Schedule-Vl, in the Table,-
Schedule-VI.
(a) against item No. 2, “Petrol”, under
column “rate of tax”, for the expression “31%”,
the expression “31% + Rs. 4/- per liter”, shall be
substituted;
(b) against item No. 4, under column
“Description”, for the words “Aviation turbine fuel”,
the expression “Aviation turbine fuel and
AVGAS-100 LL", shall be substituted:;
(c) against item No. 5 “All kinds of Diesel
Oils including C9”, under column “rate of tax”,
for the expression “22.25%", the expression
“22.25 %+ Rs.4/- per liter”, shall be substituted.
T. NARAYANA REDDY,
Secretary to Government (FAC),
Law Department.
Printed by the Commissioner of Printing, at A. P. Legislative Assembly Printing Press,
Hyderabad.