TAX NEWS - Andhra Chamber Of Commerce

TAX NEWS

VOL.XXXIV SEPTEMBER-OCTOBER 2011 No.5

ANDHRA CHAMBER OF COMMERCE

(For Private Circulation)

C O N T E N T S

I - DIRECT TAXES Income Tax (Fifth Amendment) Rules, 2011 Income Tax (Sixth Amendment) Rules, 2011 Issuance of TDs Certificates in Form No. 16A downloaded from TIN website and option to authenticate the same by way of Digital Signature – circular under Section 119 of the Income-Tax Act 1961. II - TAMIL NADU VALUE ADDED TAX Tamil Nadu Value Added Tax Act -- Cancellation of Notification Tamil Nadu Value Added Tax Act -- Variation to Notification Tamil Nadu Value Added Tax Act -- Changes of Tax Structure Tamil Nadu Value Added Tax Act -- Variation to Notification Tamil Nadu Value Added Tax Act, 2006 - Revision of Tax Structure -- Reduction of Tax

Tamil Nadu Value Added Tax Act, 2006 -- Withdrawal of the Tax on Textiles Products Tamil Nadu Value Added Tax Rules, 2007 -- Amendment to Rule 15

Tamil Nadu Value Added Tax Act, 2006 – Assessment by Assistant Commercial Tax Officers/ Additional Assistant Commercial Tax Officers – Enhancement of the Total Turnover and Total Tax Limit - Amendment to Notification

E-filing and other E-services provided to the dealers -- Password Reset -- Policy Amended

III - ANDHRA PRADESH VALUE ADDED TAX Andhra Pradesh Value Added Tax Act, 2005 – Amendment to Schedules-I and IV Andhra Pradesh Value Added Tax Rules, 2005 – Notification under Rule 23(12) – Compulsory E-Filing of Returns by all the dealers in the State AP VAT Rules 2005 -- Amendment to Rule 24 -- Payment of Tax online -- Certain Instructions

APVAT Act 2005 – E-way Bills -Acceptance of Faxed Copy and Print from Scanned Image of E– way Bills --Instructions A.P. VAT ACT, 2005 -- Increase the rate of VAT on Tobacco products -- Amendment to Schedule-VI Appended to

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TAX NEWS PUBLISHED BY

ANDHRA CHAMBER OF COMMERCE

CHENNAI OFFICE:

―Velagapudi Ramakrishna Building‖, 23, Third Cross Street, West C.I.T. Nagar, P.B. No.3368, Nanadanam Chennai-600 035 GRAMS: ―TELCHAMBER‖ PHONE: OFFICE: 24315277 Secy. (Per) 24315278 (Fax): 24315279 E.mail: [email protected] Web: www.andhrachamber.com

SECUNDERABAD OFFICE: “T.G. Venkatesan Bhavan”

60-2 & 603, Chenoy Trade Centre, VI Floor,

116, Park Lane, P.B.No.1716, Secunderabad-500 003 (A.P.)

GRAMS: “TELCHAMBER” PHONE:27840844

Jt. Secy. Per:040-27840767 Fax: 040-27840767

E.mail: [email protected]

VISAKHAPATNAM OFFICE: Door No. 43-19-30,

Venkataraju Nagar, Dondaparthy,

Near TSN Colony, Visakhapatnam-530 016 (A.P.)

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Email:[email protected]

(for Private Circulation only) (All correspondence relating to the publication may be addressed to CHENNAI office)

VOL.XXXIV SEPTEMBER-OCTOBER, 2011 No.5

INCOME TAX (FIFTH AMENDMENT) RULES, 2011:

Vide Notification No. 1214(E) dated May 26, 2011 issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi.

In exercise of the powers conferred by Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2011. (2) They shall come into force on the 1st day of July, 2011.

2. In the Income-tax Rules, 1962, in rule 114B,-

(i) in the Explanation (a), in clause (k) for the words ―tour operator‖ the words ―tour operator, or to an authorized person as defined in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999)‖ shall be substituted; (ii) in clause (1) for the words ―for issue of a credit card‖ the words ―for issue of a credit or debit card‖ shall be substituted.; (iii) after clause (p) and before the first proviso, the following clauses shall be inserted, namely:-

―(q) Payment of an amount aggregating fifty thousand rupees or more in a year as life insurance premium to an insurer as defined in clause (9) of Section 2 of the Insurance Act, 1938 (4 of 1938);

(r) payment to a dealer,- (i) of an amount of five lakh rupees or more at any one time or (ii) against, a bill for an amount of five lakh rupees or more for purchase of bullion or jewellery.‖

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Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II Section 3, sub-section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and last amended by income tax (Fourth Amendment) Rules, 2011 vide number S.O. 694 (E) dated 5.4.2011. INCOME TAX (SIXTH AMENDMENT) RULES, 2011:

Vide Notification No. S.O. 1497(E) dated July 1, 2011 issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi.

In exercise of the powers conferred by Section 295 read with Section 139 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amendment the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2011.; (2) They shall come into force from the date of its publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in rule 12, in sub-rule (3), in the proviso, for clauses (a) and (aa) the following clause shall be substituted, namely:-

―(a) a firm required to furnish the return in Form ITR-5 or an Individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of Section 44AB are applicable, shall furnish the return for Assessment Year 2011-12 and subsequent Assessment Years in the manner specified in clause (ii);‖ ISSUANCE OF TDS CERTIFICATES IN FORM NO. 16A DOWNLOADED FROM TIN WEBSITE AND OPTION TO AUTHENTICATE THE SAME BY WAY OF DIGITAL SIGNATURE – CIRCULAR UNDER SECTION 119 OF THE INCOME-TAX ACT 1961.:

Vide Circular No. 3/2011 (F.No.275/34/2011-(IT-B) dated May 13, 2011 issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi.

Section 203 of the Income-tax Act 1961 (‗the Act‘) read with the Rule 31 of the Income-tax Rules 1962 (‗the IT Rules‘) provides for furnishing of certificate of tax deduction at source (TDS) by the deductor to the deductee specifying therein the prescribed particulars like amount of TDS, permanent account number (PAN), tax deduction and collection account number (TAN), etc. The relevant form for such TDS certificate is Form No.16 in case of deduction under section 192 and Form No.16A for deduction under any other provisions of Chapter XVII-B of the Act. TDS certificate in Form No.16 is to be issued annually whereas TDS certificate in Form No.16A is to be issued quarterly.

2. Currently, a deductor has an option to authenticate TDS certificate in Form No.16 by using a digital signature. However, no such option of using a digital signature is available to a deductor for issuing TDS certificate in Form No.16A and it, therefore, needs to be authenticated by a manual signature. The Central Board of Direct Taxes (the Board) has received representations to allow the option of using digital signature for

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authentication of TDS certificate in Form No.16A as issuance of TDS certificate in Form No.16A by manual signature is very time consuming, specially for deductors who are required to issue a large number of TDS certificates.

3. The Department has already enabled the online viewing of Form No.26AS by deductees which contains TDS details of the deductee based on the TDS statement (e-TDS statement)filed electronically by the deductor. Ideally, there should not be any mismatch between the figures reported in TDS certificate in Form No. 16A issued by the deductor and figures contained in Form No.26AS which has been generated on the basis of e-TDS statement filed by the deductor. However, it has been found that in some cases the figures contained in Form No.26AS are different from the figures reported in Form No.16A. The gaps in Form No.26AS and TDS certificate in Form No. 16A arise mainly on account of wrong data entry by the deductor or non-filing of e-TDS statement by the deductor. As at present, the activity of issuance of Form No.16A is distinct and independent of filing of e-TDS statement, the chances of mismatch between TDS certificate in Form No.16A and Form No.26AS cannot be completely ruled out. To overcome the challenge of mismatch a common link has now been created between the TDS certificate in Form No.16A and Form No.26AS through a facility in the Tax Information Network website (TIN Website) which will enable a deductor to download TDS certificate in Form No.16A from the TIN Website based on the figures reported in e-TDS statement filed by him. As both Form No.16A and Form No.26AS will be generated on the basis of figures reported by the deductor in the e-TDS statement filed, the likelihood of mismatch between Form No.16A and Form No.26AS will be completely eliminated.

4. In view of the above, for proper administration of the Act, the Board have, in exercise of powers under section 119 of the Act, decided the following :-

4.1 ISSUE OF TDS CERTIFICATE IN FORM NO. 16A

(i) For deduction of tax at source made on or after 01/04/2011: (a)The deductor, being a company including a banking company to which the Banking Regulation Act,1949 applies and any bank or banking institution, referred to in section 51 of that Act or a co-operative society engaged in carrying the the business of banking, shall issue TDS certificate in Form No.16A generated through TIN central system and which is downloaded from the TIN Website with a unique TDS certificate number in respect of all sums deducted on or after the 1st day of April, 2011 under any of the provisions of Chapter-XVII-B other than section 192.; (b) The deductor, being a person other than the person referred to in item (a) above, may, at his option, issue TDS Certificate in Form No.16A generated through TIN central system and which is downloaded from the TIN Website with a unique TDS certificate number in respect of all sums deducted on or after the 1st day of April, 2011 under any provisions of Chapter-XVII-B other than section 192.

(ii) For deduction of tax at source made during financial year 2010-11: The deduc-tor, may, at his option, issue the TDS certificate in Form No.16A generated through TIN central system which is downloaded from the TIN Website with a unique TDS certificate number in respect of all sums deducted during the financial year 2010-11 under any of the provisions of Chapter-XVII-B other than section 192.

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4.2 AUTHENTICATION OF TDS CERTIFICATE IN FORM NO.16A (i) The deductor, issuing the TDS certificate in Form No.16A by downloading from the TIN Website shall authenticate such TDS certificate by either using digital signature or manual signature; (ii) The deductor being a person other than a person referred to in item 4.1(i)(a) above and who do not issue the TDS Certificate in Form No.16A by downloading from the TIN Website shall continue to authenticate TDS certificate in From No.16A by manual signature only.

5. The Director General of Income-tax (Systems) shall specify the procedure, formats and standards for the purpose of issuance of TDS certificate in Form No.16A which is downloaded from the TIN Website and shall be responsible for the day-to-day administration in relation to the procedure, formats and standards for issuance of TDS certificate in Form No.16A in electronic form.

6. It is further clarified that TDS certificate issued in Form No. 16A by the deductors covered by para 4.1(1)(a) in accordance with this circular and procedure, format and standards specified by the Director General of Income-tax (Systems) shall only be treated as a vilid TDS certificate in Form No. 16A for the purpose of section 203 of the Act read with Rule 31 of the IT Rules,1962.

II - TAMIL NADU VALUE ADDED TAX

TAMIL NADU VALUE ADDED TAX -- CANCELLATION OF NOTIFICATION:

Vide G.O. Ms. No. 75 dated July 11, 2011 issued by the Commercial Taxes and Registration (B2) Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette Extraordinary dated July 11, 2011.

Notification-I (No.ii(1)/CTR/12(R-1) 2011

In exercise of the powers of the conferred by sub-section (3) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby cancels the Commercial Taxes and Registration Department Notification No. II(1)/CTR/52(a)/2007, (issue No. 230) published at page 1 of Part-II - Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 8th August 2007, as amended.

2. The Notification shall come into force on the 12th July 2011.

Notification-ii (No.ii(1)/CTR/12(R-2) 2011

In exercise of the powers of the conferred by sub-section (3) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby cancels the Commercial Taxes and Registration Department Notification No. II(1)/CTR/(b)/2007, (issue No. 6 published at page 1 of Part-II - Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 4th January 2007, as amended.


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TAMIL NADU VALUE ADDED TAX ACT -- VARIATION TO NOTIFICATION:


In exercise of the powers of the conferred by sub-section (3) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby cancels the Commercial Taxes and Registration Department Notification No. II(1)/CTR/(13)/2009, published at page 20 in Part-II - Section 1 of the Tamil Nadu Government Gazette dated the 10th June 2009.

VARIATION

In Sl. No. 6 of the said Notification, for the expression ―Information Technology Products, namely, i-pod, MP3 and MP4 players, the expression ―Information Technology products, namely, MP3 and MP4 players‖ shall be substituted.


TAMIL NADU VALUE ADDED TAX -- CANCELLATION OF NOTIFICATION:

Vide G.O. Ms. No. 75 & No. II(1)/CTR/12(R-4)/2011 dated July 11, 2011 issued by the Commercial Taxes and Registration (B2) Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette Extraordinary dated July 11, 2011.

In exercise of the powers of the conferred by sub-section (3) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby cancels the Commercial Taxes and Registration Department Notification No. II(1)/CT/14(a-2)/2003, published at Part-II - Section 1 of the Tamil Nadu Government Gazette, dated the 21st March 2003, as amended.

2. The Notification shall come into force on the 12th July 2011. TAMIL NADU VALUE ADDED TAX ACT -- CHANGES OF TAX STRUCTURE:


NOTIFICATION—I (No. II(1)/CTR/12(R-5)/2011)

In exercise of the powers conferred by sub-section (1) of section 86 of Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the First Schedule to the said Act.

2. The amendment hereby made shall come into force on the 12th July, 2011.

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AMENDMENT. In the First Schedule, in Part- B, for the expression "Goods which are taxable at

the rate of 4 per cent", the expression "Goods which are taxable at the rate of 5 per cent" shall be substituted.

NOTIFICATION — II. (No. II(1)/CTR/12(R-6)/2011)

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the First Schedule to the said Act.


AMENDMENT

In the First Schedule, in Part-C, for the expression "Goods which are taxable at the rate of 12.5 per cent", the expression "Goods which are taxable at the rate of 14.5 per cent" shall be substituted.

NOTIFICATIQN - III (No.II(1)/CTR/12(R-7/2011)

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the First, Second and Fourth Schedule to the said Act.

2. The amendments hereby made shall come into force on the 12th July, 2011.

AMENDMENTS.

(1) In the First Schedule, in Part B, after item 150 and the entries relating thereto, the following item and entries shall be added, namely :-

"151 (a) Woven fabrics of silk or of silk waste (b) Woven fabrics of carded wool excluding hair belting (c) Woven fabrics of combed wool excluding hair belting (d) Woven fabrics of synthetic filament yarn (e) Woven fabrics of artificial Filament yarn (f) Woven fabrics of artificial staple fibres (g) Narrow woven fabrics ' (h) Fabrics covered partially or fully with textile flocks or with prepara-tion containing textile flocks (i) Any other textile products, not specified in any of the schedules.‖;

(2) In the Second Schedule, in Serial No. 11, for the expression "Sugar and tex-tile products", the expression "Sugar" shall be substituted; ,

(3) In the Fourth Schedule,- (i) Part—A and all items, and the entries relating thereto shall be omitted; (ii) in Part B, after item (14) and the entries relating thereto, the follow-ing item and entries shall be inserted namely :- "14 - A (i) Cane or beet sugar and chemically pure sucrose in solid form; (ii) Palmyrah sugar.".

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NOTIFICATION - IV (No.II(1)/CTR/12(R-7)/2011.

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Second Schedule to the said Act.


AMENDMENT.

In the Second Schedule, after item 12 and the entries relating thereto, the following item and entries shall be added, namely:- At the Point 20 of First Sale percent in the State "13 (i) Unmanufactured tobacco; tobacco refuse

(ii) Gutkha, Pan masala (iii) Cigars and Cheroots and Cigarettes, Cigarillos of tobacco or of tobacco substitutes (iv) Hookah/hoodku tobacco (v) Smoking mixtures for pipes and cigarettes (vi) Homogenised or . reconstituted tobacco (vii) Chewing tobacco (viii) Preparations containing chewing tobacco (ix) Jarda, Scented tobacco (x) Snuff of tobacco and preparations containing snuff (xi) Tobacco extracts and essence

. (xii) Cut tobacco (xiii) Any other tobacco products, not specified in any of the Schedules. ‗

NOTIFICATION - V (No.II (1)/CTR/12(R-9)/2011)

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu .Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Fourth Schedule to the said Act.


AMENDMENT.

In the Fourth Schedule, in Part—B, in item 65, for the expression "rupees five hundred crores per year", the expression "rupees five crores per year" shall be substituted.

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NOTIFICATION-VI (No.II (1)/CTR/12( R-10)/2011)

_ In exercise of the powers conferred by item 68 of Part—B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to Commercial Taxes and Registration Department Notification No.II(1)/CTR/(a-6)/2007, published at page 3 in Tamil Nadu Government Gazette Extraordinary, dated the 15

th January 2007.


AMENDMENT.

In the said notification, the items 6(g),9 and 30 and entries relating thereto shall be omitted.

NOTIFICATION- VII (No.II/CTR/12(R-11)/2011

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the First Schedule to the said Act.

2. The amendment hereby made shall come into force on the 12th July, 2011. ,

AMENDMENT.

In the First Schedule, in Part—C, after item 13 and the entries relating thereto, the following item and entries shall be inserted, namely:-

"13—A (a) Cellular Telephone (Mobile Phone); (b) l-pod (c) i-phone; (d) LCD Pane|s/ LED Panels; (e) DVDs and CDs; (f) Parts and accessories of the above.".

NOTIFICATION – VIII (No.II/CTR/12(R-12)/2011

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the First Schedule and the Fourth 'Schedule to the said Act.


AMENDMENTS.

(1) In the First Schedule, in Part B, in Serial No. 27, sub-entries (i) and (ii) shall be omitted; (2) In the Fourth Schedule, in Part B, after Serial No. 17, the following items shall be inserted, namely;-

"17—A (i) Chemical Fertilizers (ii) Insecticides, Pesticides, Rodenticides, Germicides, Weedicides, Fungicides, Herbicides and combinations thereof, Anti-sprouting products, Plant-growth promoters, Plant Nutrients, Micro Nutrients, Bio fertilizers, Disinfectants and Gypsum of all forms and descriptions.".

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NOTIFICATION — IX. (No.II/CTR/12(R-13)/2011)

In exercise of the powers conferred by sub-section (1) of section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the First Schedule and the Fourth Schedule to the said Act. ~


AMENDMENTS.

(1) In the First Schedule, in Part B, the entry in Serial No.2 · shall be omitted; (2) In the Fourth Schedule, in Part B, the existing entry Serial No.1 shall be renumbered as Serial No.1(i).

(3) After the above entry as so renumbered, the following entry shall inserted, namely:-

"(ii) Agricultural implements not operated manually or not driven by animal, sprayers, sprinklers and drip irrigation equipments including their parts and accessories."

NOTIFICATION – X . (No.II/CTR/12(R-14)/2011)

In exercise of the powers conferred by sub-section (1) of section 86 ofthe Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to Part- C of the First Schedule to the said Act.

2. The amendment hereby made shall come into force on the 12th Ju|y, 2011.

AMENDMENT

.

In the First Schedule, in Part C, after Sl. no.9, the following Serial No.9—A shall be inserted:-

"9-A Beedi and Beedi Tobacco‘.

TAMIL NADU VALUE ADDED TAX ACT, 2006 - REVISION OF TAX STRUCTURE -- REDUCTION OF TAX:

Vide G.O. Ms. No. 78 dated July 11, 2011 issued by the Commercial Taxes and Registration (B2) Department and published in the Tamil Nadu Government Gazette Extraordinary dated July 11, 2011.

NOTIFICATION-I (No.II(1)/CTR/12(R-20)/2011)

In exercise of the powers conferred by sub—sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in su-persession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/30(a- 5)/2007, published at pages 4 and 5 of Part II- Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 23'― March, 2007, the Governor of Tamil Nadu hereby makes a reduction in the rate of tax payable by any dealer on the sale of following goods to five per cent under the said Act: -

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1. Chicory and unbranded Coffee powder other than instant coffee 2. Masala powder with brand name ― 3. Tapioca chips, flour, tapioca waste 4. Bajji flour 5. Energy (Sathu mavu) flour 5. Unbranded ghee 6. Date syrup 7. Interesterified vegetable oil fat (vanaspathi) 8. Unbranded bakery products including bun, rusk,biscuits and cakes 9. Diagnostic kits, diagnostic reagents, accessories blood bags and disposables 10. Wet grinders 11. Jolleys, door and window frames made of R.C.C. and R.C.C. pipes (without input tax credit on purchase of cement) 12. Unbranded steel furniture 13. All plastic goods other than doors, windows, ; frames, profiles, automobile, industrial and sanitary items 14. Kuthuvilakku, Agalvilakku, Pavai vilakku, Yanai vilakku, Karthikai vilakku, Kovilmani, Karpoora thattu, Dhoopakal 15. Moulded idols . 16. Audio cassettes including pre—recorded cassettes 17. Accounts books and diaries 18. School bags and unbranded travel bags 19. Shields 20. Barbed wire, wire rod and wire links 21. Mop made of cotton yarn 22. Used cars/Motor vehicles on value addition without input tax credit 23. Textile machinery and parts 24. Fasteners including nails, bushes, washers and rivets 25. Electroflux

2. This Notification shall come into force on the 12th July 2011.

NOTIFICATION-II. (No.II(1)/CTR/12(R-21)/2011)

In exercise of the powers conferred by sub-sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in su-persession of the Commercial Taxes and Registration Department Notification No.II (1)/CTR/30(a— 6)/2007, published at page 5 of Part II Section 1 of the Tamil Nadu Govern-ment Gazette, Extraordinary, dated the 23'd March, 2007, the Governor of Tamil Nadu hereby makes a reduction in the rate of tax payable by any dealer on the sale of Superior Kerosene Oil mentioned in the Second Schedule to the said Act from twenty five per cent to five per cent, subject to the condition that the sale is to a manufacturer for use in manufacture and not eligible for input tax credit under the said Act.


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NOTIFICATION-III. (No.II(1)/CTR/12(R-22)/2011)

In exercise of the powers conferred by sub-sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/34(a- 2)/2007, published at page 2 of Pant II- Section 1 of the Tamil Nadu ' Government Gazette, Extraordinary, dated 23** May,2007, the Governor of Tamil Nadu hereby makes a reduction in the rate of tax to five per cent under the said Act payable by any dealer on the sale of the following goods:-

(i) tread rubber, retreading cushion, vulcanizing rubber and solution and other materials used for retreading tyres. (ii) unbranded footwear with sale price more than rupees two hundred. (iii) materials used for making footwear. (iv) non—woven fabric and its products.


NOTIFICATION-IV. (No.II(1)/CTR/12(R-23)/2011)

In exercise of the powers conferred by sub—sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/11(b- 1)/2008, published at page 1 of Part II—Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 1― April 2008, the Governor of Tamil Nadu hereby makes a reduction in rate to five per cent in respect of tax payable under that Act by any dealer on the sale of the following goods, namely:-

(i) Arecanut raw seeval. (ii) Mosaic chips. (iii) Files and folders made of paper board. (iv) Plastic photo frames. (v) Generators used for producing electricity.


NOTIFICATION-V. (No.II(1)/CTR/12(R-24)/2011)

In exercise of the powers conferred by sub—sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in su-persession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/11(b-4)/2008 published at page 3 of the Tamil Nadu Government Gazette, Extraor-dinary, dated the 15* April 2008, the Governor of Tamil Nadu hereby makes a reduction in rate from 14.5% to 5% in respect of tax payable by any dealer under section 4 of that Act on the right to use of equipments used for construction purposes, subject to the con-dition that the dealer shall not claim input tax credit.


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NOTIFICATION—VI. (No.II(1)/CTR/12(R-25)/2011)

In exercise of the powers conferred by sub—sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in su-persession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/11(b-7)/2008, published at page 3 of the Tamil Nadu GovernmentGazette, Extraor-dinary, dated the 1― April, 2008, the Governor of Tamil Nadu hereby makes a reduction from 14.5% to 5% in respect of tax payable under that Act by any dealer other than dealer in automobiles including commercial vehicles, two wheelers and three wheelers, on the sale of used motor vehicles which have suffered tax already either under the erstwhile Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) or the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and registered within the State of Tamil Nadu under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), subject to the condition that the dealer shall not be eligible to avail input tax credit.


NOTIFICATION-VII (No.II(1)/CTR/12(R-26)/2011)

In exercise of the powers conferred by sub-sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), in superses-sion of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/25/2008, published at page 48 of Part-II-Section 1 of the Tami! Nadu Government Gazette, dated the 9th July 2008, the Governor of Tamil Nadu hereby makes a reduc-tion in respect of tax payable by any dealer to five per cent on the sale of any goods except petrol, diesel ; and cement to Tvl. Power Grid Corporation of India Limited, Chennai, ( for use in transmission of electrical energy in the State of Tamil Nadu, sub-ject to the condition that the dealer obtains and furnishes a certificate in the form ap-pended to this Notification.

2. This Notification shall come into force on the 12th July 2011. APPENDIX.

CERTIFICATE. To (Name and address ofthe selling dealer with TNVAT No./TIN )

It is hereby certified that the goods listed below are purchased by us for use in transmission of electrical energy in the State of Tamil Nadu:-

(Rupees .......................... l ...................................... only)

Signature) Place: Name: (For Tvl. Power Grid Corporation of India Limited, Date: Chennai Status: Seal of Office:

Serial Number Invoice No. Date

Description of Goods

Quantity \/alue (Rs.)

(1) (2) (3) (4) (5)

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NOTIFICATION—VIII. (No.II/CTR/12(R-27)/2011)

In exercise of the powers conferred by sub-sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/33/2008, published at page 64, Part II—Section 1 of the Tamil Nadu Govern-ment Gazette, dated the 13―‖ August, 2008, makes a reduction in the rate of tax payable by any dealer under the said Act on the sale of bakery products including buns, rusks, biscuits and cakes sold with a brand name from 14.5 per cent to 5 per cent.


NOTIFICATION-IX. (No.II/CTR/12(R-28)/2011)

In exercise of the powers conferred by sub—sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in su-persession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/13/2009, published at page 20 of Part II—Section 1 of the Tamil Nadu Government Gazette, dated the 10th June 2009, the Governor of Tamil Nadu hereby makes a reduc-tion in rate of tax from 14.5 percent to 5 percent in respect of tax payable under the said Act by any dealer on the sale of the following goods, namely:-

(I) Ghee with brand name (2) Pickles with brand name (3) Hand made iron safe (4) Dry grapes (kismis) (5) Paper pin, safety pin, gem clip, identity card clip examination board clip, rubber band and stapler pin (6) Information Technology products, namely, MP3 and MP4 players


NOTIFICATION-X (No.II/CTR/12(R-29)/2011.)

In exercise of the powers conferred by sub—sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/4(b-1)/2010, published at page 1 of Part II—Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th March 2010, the Governor of Tamil Nadu hereby makes a reduction in rate of tax from 14.5 percent to 5 percent in respect of tax payable under the said Act by any dealer on the sale of the following goods, namely:-

(1) Branded coffee powder (other than instant coffee) (2) Paint brush (3) Branded sweets and savouries (4) (i) Knives, (ii) Scissors and (iii) Hand needles used for tailoring. (5) Branded ready mix food products (in the form of flour, powder or wet dough)


NOTIFICATION-XI. (No.II/CTR/12(R-30)/2011.)

In exercise of the powers conferred by sub—sections (1) and (3) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in su-persession of the Commercial Taxes and Registration Department Notification No.II(1)/CTR/749(b)/2010, » published at page 1 of Part H-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 23'd December 2010, the Governor of Tamil Nadu hereby makes a reduction in rate of tax from 14.5 percent to 5 percent in respect of tax payable under the said Act on the sale of the medical x-ray films by Thiruvalargal Hindustan Photo Films Manufacturing Company Limited, Ootacamund. ` `


TAMIL NADU VALUE ADDED TAX ACT, 2006 -- WITHDRAWAL OF THE TAX ON TEXTILES PRODUCTS:

Vide G.O. Ms. No. 90 dated July 21, 2011 issued by the Commercial Taxes and Registration (B1), Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette dated July 21, 2011:

NOTIFICATION-I (No.II(1)/CTR/17(a-1)/2011.

In exercise of the powers conferred by sub-section (1) of Section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the First Schedule to the said Act.

2. The amendment hereby made shall be deemed to have come into force on the 12th July 2011.

AMENDMENT.

In the First Schedule, in Part-B, the item (151) and the entries relating thereto, shall be deleted.

NOTIFICATION-II. (No.II(1)/CTR/17(a-2)/2011.

In exercise of the powers conferred by sub-section (1) of Section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the First Schedule to the said Act.


AMENDMENT.

In the First Schedule, in Part-B, Serial No.127 and the entries relating thereto, shall be deleted.

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NOTIFICATION-III. (No.II(1)/CTR/17(a-3)/2011.

In exercise of the powers conferred by sub-section (1) of Section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Fourth Schedule to the said Act.


AMENDMENT.

In the Fourth Schedule, in Part-B, after item (77) and the entries relating thereto, the following item and entries shall be inserted, namely:-

―77A Textiles or woven fabrics produced or manufactured in India:- (1) Woven fabrics of silk or of silk waste (2) (i) Woven fabrics of carded wool excluding hair belting; (ii) Woven fabrics of combed wool excluding hair belting (3) Woven fabrics of cotton (4) (i) Woven fabrics of synthetic filament yarn; (ii) Woven fabrics of arti-ficial filament yarn (5) (i) Woven fabrics of synthetic staple fibres; (ii) Woven fabrics of arti-ficial staple fibres (6) (i) Woven pile fabrics and chenille fabrics of wool, cotton or man-made fibres; (ii) Terry towelling and similar woven terry fabrics and tufted textile fabrics; (iii) Gauze; (iv) Lace in the piece in strips or in mo-tifs of cotton or man-made fibres; (v) Embroidery in the piece, in strips or in motifs; (vi) Narrow woven fabrics (7) (i) Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books or the like; tracing cloth; pre-pared painting canvas; buckram and similar stiffened textile fabrics; (ii) Tyre cord fabric of high tenacity yarn nylon orpolyamides, polyesters or viscose rayon; (iii) Textiles fabrics, impregnated, coated, covered or laminated with plastics; (iv) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks (8) Pile fabrics, including ‗Long pile‘ fabrics and terry fabrics, knitted or crocheted.

NOTIFICATION-IV. (No.II(1)/CTR/17(a-4)/2011.

In exercise of the powers conferred by sub-section (1) of Section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Second Schedule to the said Act.


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AMENDMENT.

In the Second Schedule, in Serial No.11, for the expression ―Sugar‖, the expres-sion ―Sugar and Textile products‖ shall be substituted. TAMIL NADU VALUE ADDED TAX RULES, 2007 – AMENDMENT TO RULE 15:

Vide Notification G.O. Ms. 126 dated October 12, 2011 issued by the Commer-cial Taxes and Registration (B1) Department, Government of Tamil Nadu.

In exercise of the powers conferred by sub-section (1) of section 80 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the Tamil Nadu Value Added Tax Rules, 2007:-

2. The amendments hereby made shall come into force on the 1st November, 2011.

AMENDMENTS.

In the said Rules,- (1) in rule 15, in sub-rule (17),- (a) for clauses (a) and (b), the following clauses shall be substituted, namely:-

―(a) The owner or other person in charge of a goods vehicle carrying the goods specified in the Sixth Schedule to the Act or the seller or consignor or transferor of the goods specified in the said Schedule, as the case may be, shall, apply for transit pass, in Form LL, in triplicate to the said officer in charge of the first check post or barrier, or to the assessing authority who is the head of the assessment circle, having jurisdiction over the place from where the goods are sold or consigned or transferred, and in the absence of head of assessment circle, any other officer authorised by the territorial As-sistant Commissioner.; (b) The Officer in charge of the check post or barrier referred to in sub-section (1) of section 70 or the assessing authority referred to in clause (a) of sub-section (2) of section 70, as the case may be, shall after examining the application and after making such enquiry as he or it deems necessary, issue the transit pass in Form LL. The officer in charge of the check post or barrier or the assessing authority specified in clause (a) above, shall retain the original with himself or itself, as the case may be, and give two copies to the owner or other person in charge of the goods vehicle or the seller or consignor or transferor of goods.‖;

(b) for clause (d), the following clause shall be substituted, namely:- ―(d) The owner or other person in charge of the goods vehicle or the seller or consignor or transferor of goods, as the case may be, shall deliver or cause to be delivered the duplicate copy of the transit pass to the officer in charge of the last check post or barrier and allow him to inspect the documents and goods in order to ensure that the goods being taken out of the State are the same for which the transit pass has been obtained. The officer in charge of the last check post or barrier shall acknowledge the receipt of the transit pass on the triplicate copy of the transit pass available with the owner or the other person in charge of the goods vehicle or the seller or consignor or the transferor of the goods, as the case may be.‖;

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(2) for Form LL, the following Form shall be substituted, namely:- “Form LL. [See rule 15(17).]

P.S.: Form LL [See Rule 15 (17) which runs to 3 pages, has not been reproduced in this issue. The full text of the Notification is available please visit in the office of the Chamber for perusal of Members. Interested Members may obtain a copy of same from the office of the Chamber on request. TAMIL NADU VALUE ADDED TAX ACT, 2006 – ASSESSMENT BY ASSISTANT COMMERCIAL TAX OFFICERS/ ADDITIONAL ASSISTANT COMMERCIAL TAX OFFICERS – ENHANCEMENT OF THE TOTAL TURNOVER AND TOTAL TAX LIMIT - AMENDMENT TO NOTIFICATION:

Vide G.O. Ms. No.113 dated September 5, 2011 issued by the Commercial Taxes and Registration (B1) Department & No.II(1)/CTR/18/(B)/2011 and published in the Tamil Nadu Government Gazette, Extraordinary dated September 5, 2011.

In exercise of the powers conferred by clause 5 of section 2 read with section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendment to the Revenue Department Notification S.R.O.No.2437 of 1962, published at pages 282-283 of Part II of the Fort St. George Gazette, dated the 30th May 1962, as subsequently amended:-

AMENDMENT.

In the said Notification, for item (d), the following item shall be substituted, namely:-

―(d) the Assistant Commercial Tax Officer or Additional Assistant Commercial Tax Officer in respect of those dealers whose total turnover does not exceed Rs.75,00,000/- (Rupees seventy five lakhs only) [including exempted items and turnover under the Central Sales Tax Act, 1956 (Central Act 74 of 1956)], subject to total tax effect not exceeding Rs.75,000/- (Rupees seventy five thousand only) per annum.‖.

E-FILING AND OTHER E-SERVICES PROVIDED TO THE DEALERS -- PASSWORD RESET -- POLICY AMENDED:

Vide Letter No.CC4/851/2007 dated August 11, 2011 issued by the Commercial Taxes Department, Government of Tamil Nadu.

The dealers are provided with the facility of e-filing their returns through www.tnvat.gov.in and provision also made to view their filed returns and other reports to their e-filing.

In this regard, the dealers are provided with user is (their TIN) and password to login to the website. Sometimes, if they did not provide the password correctly or if they forget the password, they cannot login. For those dealers we are resetting the password and provide them a new password.

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The policy for resetting the password for the dealers have been amended and approved by the Principal Secretary / Commissioner of Commercial as below:

1. Provision to reset password of Dealer‘s login is available to Divisional officer‘s [Joint Commissioner (Territorial)] login.

2. Dealer‘s identity has to confirmed by cross verifying details like PAN, Date of Registration, e-Mail id. Dealer Name, Circle name with the existing Dealer profile details by Divisional officials.

3. After confirming the identity of the Dealer, the Divisional officer can reset the password which will generate random password and automatically send mail/SMS to the dealer.

4. In case, the e-mail id/ Mobile number are not available or wrongly updated earlier for the blocked user id, the Dealer has to contact their respective Circle officer to update the e-mail / Mobile number by giving written request to the Circle officer. Based on this, Circle officer can update the Dealer e-mail id and mobile. Provision to update e-mail id and mobile number of dealers is made available to Circle officer login-id.

The Territorial Joint Commissioners are instructed to strictly follow the procedures mentioned above and help the dealers providing an uninterrupted service in e-filing.

IV - ANDHRA PRADESH VALUE ADDED TAX ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 – AMENDMENT TO SCHEDULES -I AND IV:

Vide G.O. Ms. No. 932 dated July 8, 2011 issued by the Revenue (CT.II) De-partment, Government of Andhra Pradesh.

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of Section 79 of the An-dhra Pradesh Value Added Tax Act, 2005 (Andhra Pradesh Act No.5 of 2005), the Gov-ernment of Andhra Pradesh hereby makes the following amendments to Schedule-I and Schedule-IV of the said Act. 2. These amendments shall be deemed to have come into force with effect on and from the 11

th day of July, 2011.

AMENDMENT I. In the said Act, in Schedule-I, (a) the entries 45 and 46 shall be omitted: (b) In entry 49 for the words ―made-ups‖ the words ―Fabrics, made ups‖ shall be substituted. 2. In Schedule-IV, after entry 126 the following entries shall be added, namely:

“127. Cotton fabrics, manmade fabrics, woollen fabrics, textile made ups, bed sheets, pillow covers, towels, blankets, travelling rugs, curtains, Zari and embroidery articles excluding fabrics, made ups and garments made from handloom/khadi cloth.

128. Sugar excluding Khandasari Sugar‖

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ANDHRA PRADESH VALUE ADDED TAX RULES, 2005 – NOTIFICATION UNDER RULE 23(12) – COMPULSORY E-FILING OF RETURNS BY ALL THE DEALERS IN THE STATE:

Vide CCT‘s Ref.A.III(i)/29/2010 dated May 7, 2011 issued by the Commissioner of Commercial Taxes, Government of Andhra Pradesh.

ORDER

In the reference No. CCT‘s Ref.AIII(1)/29/2010, Dt.26/10/2010.cited, notification has been issued to the effect that all the dealers in the registered in the C.T. Divisions of Abids, Begumpet, Charminar, Hyderabad (Rural), Punjagutta, Saroor Nagar and Secunderabad, shall file e-Return either directly or through their authorized representatives with effect from the Tax period of October 2010 onwards.

Now it is decided to make the e-filing of monthly VAT and CST Returns compulsory for all the dealers in the State in addition to the C.T Divisions, already notified under Rule 23 (12) of the APVAT Rules, 2005.

Accordingly, in exercise of the powers conferred by sub-Rule 12 of the Rule 23 of the APVAT Rules, 2005, it is hereby notified that all the dealers, registered in the State under VAT and CST Acts shall compulsorily file the monthly VAT and CST Returns online through the Commercial Taxes Department (CTD) website www.apcommercialtaxes.gov.in. However, the dealers can also file the monthly eReturns online through their authorized representatives or by submitting them at any of the e-Seva Centres in the State by paying the transaction charges, prescribed by the Information Technology & Communication (IT&C) Department from time to time.

This notification comes into force with effect from 01-06-2011. APVAT RULES 2005 – AMENDMENT TO RULE 24 – PAYMENT OF TAX ONLINE - CERTAIN INSTRUCTIONS:

Vide CCT‘s Ref. CS(1)/483/06, dated. April 29, 2011 issued by the Commissioner of Commercial Taxes, Government of Andhra Pradesh.

It is to inform that the VAT/CST dealers have been provided, since November 2010 facility to pay tax VAT/CST online after filing monthly return through ―eReturn‖ module on the CTD website www.apcommercialtaxes.gov.in. At present the dealers having Internet Banking Account with any one of the Banks viz SBI, SBH, IDBI, Union Bank of India, Andhra Bank and Corporation Bank can file the e-Returns and then make online payment through e-Return application. The online application is routed through Treasury department website where the eChallan number is generated and after successful payment is made by the Bank gate way and acknowledged by the Treasury dept website, the confirmed e-Payment receipt is generated on CTD Portal.

In this system, the dealers are required to pay the entire tax due in one transaction and there is no option to make part payment or multiple payments for the same return. Further the dealer cannot make payment before filing return through eReturn mode. In this connection, certain dealers represented that they are facing practical difficulties to pay return tax in one transaction and also to pay tax in advance.

http://www.apcommercialtaxes.gov.inb

https://mail.apcommercialtaxes.gov.in/exchweb/bin/redir.asp?URL=http://www.apcommercialtaxes.gov.in/

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In view of this, in addition to the existing eReturn mode, a new mode of online payment is provided for the convenience of all the dealers with name ―ePayment‖ on the CTD Portal. All the dealers having Internet Banking Account with any one of the Banks viz SBI, SBH, IDBI, Union Bank of India, Andhra Bank and Corporation Bank or Banks to be added in future, can avail this facility and make online payment of tax due related to monthly return before or after filing the return through e-Payment module. The VAT/CST dealer can make full payment or part payment of Return tax and the Dealer can also make multiple part payments for the same tax period.

Therefore, all the Deputy Commissioners and Commercial Tax Officers are hereby instructed to inform the same to all the dealers in the State that they can make payment of VAT/CST Return tax through the e-Return mode or e-Payment mode. APVAT ACT‟05 – E-WAY BILLS -ACCEPTANCE OF FAXED COPY AND PRINT FROM SCANNED IMAGE OF E- WAYBILLS -- INSTRUCTIONS:

Vide Circular No. CCT‘s Ref.No. D2/172/2010 dated June 7, 2011 issued by the Commissioner of Commercial Taxes, Government of Andhra Pradesh.

Complaints are received from the dealers stating that the Departmental officials are stopping the vehicles that are carrying the faxed copy of e-waybills by treating the said transaction as not covered by original e-waybill.

(1) All the field officers and Officer of the Check Posts in the State are hereby informed that the faxed copy and print from scanned image of e-waybill are also valid eWaybills.

(2) For utilization of e-waybills all the details of origin, destination, consignor details, consignee details are to be entered into the e-waybill for utilizing the waybill. These details are generally entered in a computer located in the Head office. After filling the details and obtaining the printed copy of e-waybill, it may not be practically possible to send the physical copy of e-waybill particularly if the branches or godowns are located at far off places from the head office. Hence it is necessary to permit dealers to Fax eWaybill to such places. Same way it is also necessary to permit dealers to send eWaybill through email by enclosing scanned image of eWaybill.

(3) Similarly will be the situation in respect of advance CST eWaybill to be sent to other dealer in respect of sensitive commodities to be brought into the State of Andhra Pradesh. The consignor may be located in a far off State and sending of physical copy of e-waybill may not be practically possible as it may takes days for eWaybill to reach its destination and goods transporter may not wait for such a number of days for moving the goods.

Hence keeping in view the practical requirements, it is hereby instructed to all the field officers to accept the faxed copies and print from scanned image of the e-waybills also.

A.P. VAT ACT, 2005 – INCREASE THE RATE OF VAT ON TOBACCO PRODUCTS – AMENDMENT TO SCHEDULE-VI APPENDED TO:

Vide Notification No. G.O.Ms. No.1717 dated September 13, 2011 issued by the Revenue (CT.II) Department, Government of Andhra Pradesh.

In exercise of the powers conferred by 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 amendment to Schedule-VI appended to the said Act.

2. The amendment hereby made shall be deemed to have come into force on and from 14th September, 2011.

AMENDMENT

I. In Schedule VI of the said Act, after item 5, the following item shall be added in Col-umn 1, 2,3 and 4 respectively:

Edited, Published and Printed by Shri P. Nandagopal, Secretary on behalf of Andhra Chamber of Commerce at „Velagapudi Ramakrishna Bldg., 23, Third Cross Street, West C.I.T. Nagar, P.B. No. 3368, Nandanam, Chennai-600 035 (Phones: 24315277/ 24315278/ 24315279)

Item No. (1)

Description (2)

Point of levy (3)

Rate of Tax (4)

“6 Tobacco products including Gutkha, Khara Masala ki-mam, dokta, zarda, sukha or surthi and Cigarettes except those specified in Schedule-I.

At the point of first sale in the State

20%”

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