v {rqq{rF{a The Arunachal pradesh Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORIry No.87, Vol. XXX
Naharlagun, Ffld ay, March 91, 2023, Chaitra 10,
1945 (Saka)
GOVERNMENT OF ARUNACHAL PRADESH
LAW, LEGISLATIVE AND JUSTICE DEPARTMENT
ARUNACHAL PRADESH CIVIL SECRETARIAT
ITANAGAR
further to amend theArunachar pradesh Goods Tax Act, 2005 (Act No.30f2005). - Be it enacted bythe LegislativeAssembly ofArunachal Pradesh in the seventy-foufth yearofthe Republic of lndia as follows :-
1. Short title and commencement :
(1 ) Thrs Act may be caled the Arunachar pradesh Goods Tax (Amendment) Act, 2023.
(2) lt shall extend to whole ofArunachal pradesh.
(3) lt shall come into force with effect from 1st April, 2023.
2. Amendment of section 3:
ln the Arunachal Pradesh Goods Tax Act, 2005, (Act. No. 3 of 200s), (hereinafter referred to as the PrincipalAct), in section 3, in sub-section (S), ctause (c) sha be deleted.
3. Amendment ofsection 4 :
(i) ln the princlpalAct. ln section 4, rn sub-section ('1) for clause (c), thlfo owing shall be substituted namely,-
"(c) in respect of goods specified in the Fourth Schedule, at the first potnt of sale of such goods withan the state, at the rate or rates specified theretn :
Explanation 1 - When an Oil Company, as may be specified in the rules, sells any petroleum product other than Crude oil mentioned in the Fourth Schedule to another oil company tor the purpose for re-sale by the latter, such inter-se sale between the Oil Companjes shall not be deemed to be ihe first point of sale in the State but the sale by the purchasing ojl company to another person not being an oil 66mpany, shall be deemed to be the flrst point of sale in the State for the purpose of levy of tax under this clause which shall be subject to such conditions as may be prescribed. The purchasing oil company shall pay tax on the sale of such goods under this Act.
Explanation2 - Atax on sale ofgoods specified in the Fourth Schedule, shallbe levied and collected on the Maximum Retaii Price in respect of such goods forwhich the Maximum RetailPrice has been made as the base of levy against such goods rn the said Schedule. For this purpose, the base of levy of tax shall be such "Maximum Retaii Price".
(ii) aftersub-section (1), thefollowing new sub-sections (1A), (18), (1C), (1D)and (1E)shal be inserted, as under.-
(1A) NOtWithStanding anything contarned in lhisAct, the retail 'on' license holder for potable liquor mentionedintheFourth-Schedule'exceptcountrysplrit'shallpayoutputtaxonsalemade
NOTIFICATION
The 31st March, 2023 No Lawlegn - 5/2023.-The forowing Act of theArunachar pradesh LegisratrveAssembrv which waspassed in the Ereventh session of trre sevenln LegistativeRsiemnty ano ;;U;;;Jil'o'r",'#Lor"rno,.of Arunachal Pradesh is hereby published for geierat intormation. (Received the assent of the Governor on 3ist March, 2023)
THEARUNACHAL PRADESH GOODS TAX (AMENDMENT) ACI,2023
(ACT NO. 3 OF 2023)
An
Act
1
2 The Aru nachal Pradesh Extraordinary Gazette, March
31, 2023
be eligible for set-off of the potable liquor from bondedby him at the applicable rate specified therein and he shall amount ot tax paid by him at the time of purchase ofsuch warehouse.
(1B) Notwithstanding anything contained in this Act' in case of potable liquor mentioned in the
FourthSchedule,exceptcountryspirit,ifthefirstSaleofSuchitemsismadebyamanufacturer orbottlingunitordistilleriesorbreweries(hereinafterreferredtoaSselleolocatedwithinthe state,thebondedwarehouselicenseeoranyotherdealer,whopurchasessuchitemsfrom suchseller,shallbeliabletopaytaxonpurchaseofsuchitemsonthepriceconsideration including excise duty. Sucn LonOeo warehouse licensee or any other dealer purchasing
suchitemsshallmakepre.paymentofthetaxpayableunderthisActelectronicallyintothe Government Account in the prescribed manner by a separate challan and hand over one
copyofthechallantothestateExciseauthoritybeforeissuanceoftansportpermltofliquor andalsohandoveracopyofthechallantosuchSel|erbeforeremovalofsuchitemsfromthe possession of the seller'
(1c)NotwithstandinganythingcontainedinthisAct,incaseofpotableliquormentionedinthe FourthSchedule'exceptcountryspirit,ifthefirstsaleofsuchitemsiSmadebyanimporter or bonded warehouse licensee inside the state, he shall be liable to pay the tax on sale of
such items. such importeror bondedwarehouse licensee shall, before importing a consignment
ofliquorinSidetheState,depositanamountinadvanceequivalenttotheamountoftaxon theestimatedsalepriceofsuchliquor.lnthecaseofStocktransfer,nogrossprofitShallbe consideredforthepurposeofcomputingtheestimatedsaleprice.Suchamountshallbe depositedelectronicallyintotheGovernmentAccountintheprescribedmannerbyaseparate challan and one copy o{ such challan, along with the challan showing pre-payment of excise
duty,shallbehandedovertotheStateExciseauthoritybeforeissuanceofimportpermitof liquor
Provided that a bonded warehouse licensee shall not purchase from another bonded
warehouselicenseeormakesaletoanotherbondedwarehoUselicenseewithintheState. (,1D)NowvithstandinganythingcontainedinthisAct,abondedwarehouselicenseeoranyother dealer,whopurchasessuchitemsfromamanufacturerorbottlingunitordistilleriesor breweries (hereinafter referred to as seller) and is liable to pay tax on his purchase or an
importer or bonded warehouse licensee' who is liable topay tax on his sale' under this
section, as the case may be, shall, pay tax on Maximum Retail Price (MRP) basis without
any deduction, at the rate specified in the Fourth Schedule' provided that the bonded warehouse licensee or any other dealer, who purchases such
itemsfromsuchsellerwhohasbeengrantedpartialtaxexemptionunderlndustriallncentive shall deposit an amount in advance;quivalent to the amount of tax on the estimated sale
priceofsuchliquorminusEx.brewerypriceorEx-Distilleryprice,asthecasemaybe. Explanation_Amanuf,acturerorbottlingunitordistilleriesorbrewerieswhohasbeengranted partialtaxexemptionunderlndustriallncentiveshallcollecttaxonEx-brewerypriceorEx. Distilleryprice,aSthecasemaybe,fromthebondedwarehouselicenseeoranyother dealer'whopurchasessuchitemsfromthemattheratespecifiedintheFourthSchedule. (1E)NotwithstandinganythingcontainedinthisAct,incaseofpotableliquormentionedinthe Fourth schedule, excepicountry spirit, a canteen stores Depot bonded warehouse (csD),
which sells such items to a unit Run canteens (uRCs) or any other person, shall be deemed to be the first point seller liable topay tax on such sale, inespective of whether such canteen StoresDepotbondedwarehouse(CSD)importssuchitemsfromoutsidetheStateor purchases such items from a manufacturer or bottling unit or distilleries or breweries within the State. lf no such CSD exists in the State then Unit Run Canteens (URCS) importing such
. items from outside the State or purchases such items from a manufacturer or bottling unitor distitteries or breweries within the State shall be deemed to be the first point seller liable to pay tax on such sate. The Unit Run Canteens (URCs) or any other person while depositing the excise dutv shaI arso deposit the tax payabre under thisActinto the GovernmentAccount on beharf ofthe canteen stores Depot bonded warehouse (cSD) or unit Run c".;;;;. (URcs), as the case may be, in the pr"".riO"J ,.*nr".. b-y
" ""prr"t" "h"l/an and handoverone copy of the cha,an to the canteen stores oepotionded warehouse or to the stateExcise authority before issuance of tmport permit oif iquor provided that such Canteen Stores Depot bonded warehouse (CSD) or Unit Run canteens (uRcs) inside the state sha,,"t o"lro,rJt" make purchase from a bondedwarehouse licensee or to make sale to a UonOeO waretrou-s" Icens"e,,.
2
The Arunachal pradesh Extraord jnary Gazette. March 3i 4. Substitution of Schedute :
.FOURTHSCHEDULE
List of goods taxable at the point of first sale in the State {See Section 4 (c)}
, 2023
Onit Panyang, IAS Commissionerto the Government of Arunachal pradesh Descriptlon ofgoods
Remarks
1
2 3
4
1
Petrol (MS) and other motor spirits 14.5
2
Diesel(HSD)
7
3
Aviation Turbine Fuet (ATF)
1
Natural Gas
5
Crude Oil
4
6
Liquor orAlcoholic Beverages, whether made in lndia or not, and other srmilar potable fermented liouors
20
plblished and plnted by Dircctorate of Pnntrng, Naharlagun-163/202' DoP-2so+Secy (LA)-50+Commr (Law)-50+Secy-(IEE)-50'3-2023 ln the PrincrpalAct, the Fourth Schedule shall be substituted as under._
3
Sl. No. Rate of tax (Patse in the rupee)
4.