GOVERNMENT OF NCT OF DELHI
DEPARTMENT OF TRADE & TAXES
Circular No: F.3(33)/P-II/VAT/Misc./2006/145
Date: 27th June 2008
In exercise of the powers conferred under rule 49A of the Delhi Value Added Tax Rules, 2005, sub-section (2) of section 9 of the Central Sales Tax Act, 1956, and sub- rule (7) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, 1, Archna Arora, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, do hereby, extend the time limit prescribed in-
(a) sub-rule (1) of rule 67 of the Delhi Value Added Tax Rules, 2005 and rule 4 of the Central Sales Tax (Delhi) Rules, 2005 for furnishing of reconciliation return in Form DVAT 51, up to 18 August 2008 for the first & second quarters of the year 2007-08 and up to 20 December 2008 for the fourth quarter of the year 2007-08.
(b) sub-rule (5) of rule 5, clause (a) of sub-rule (3) of rule 6, clause (a) of sub-rule (5) of rule 7, sub-rule (2) of rule 9, rule 6B and sub-rule (2) of rule 6A of the Central Sales Tax (Delhi) Rules, 2005 and sub-rule (10) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 for furnishing of the portion marked 'original' of the Declaration Forms 'C', 'E-l' or 'E-ll', 'F', '1', 'J' and 'H' respectively, up to 18 August 2008 for the first & second quarters of the year 2007-08 and up to 20th December 2008 for the fourth quarter of the year 2007-08 in respect of the Declaration Forms which relate to the fourth quarter of the year 2007-08.
(Archna Arora)
Commissioner, Value Added Tax
Saturday, July 19, 2008
New Intangibles in the list of Intangible goods to be taxed @ 4% under Andhra Pradesh VAT.
GOVERNMENT OF ANDHRA PRADESH
REVENUE (CT-II) DEPARTMENT
G.O.Ms.No.818
Dated: 30-06-2008
Read the following: Act No5 of 2005
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 79 of Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005), the Government hereby makes the following amendments to the First Schedule and Fourth Schedule appended to the said Act.
2. The amendments made to Schedule-I and IV under items-I (2) and II(1) shall be deemed to have come into force on and with effect from 01-04-2005. All other amendments shall be deemed to have come into force on and with effect from 01-07-2008.
AMENDMENTS
In the said Act,
I. In Schedule-I,
1. For the entry at Sl.No.1,the following shall be substituted, namely;
“1. Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered up to 35 cc engines developing 0.8 to 1.4 HP), dusters and parts thereof.”
2. For the entry at Sl.No.44, the following shall be substituted, namely:-
“44. Seeds for sowing and gardening purpose including the seed or grain, corresponding to the seed, sold to the nodal agencies, namely, Andhra Pradesh State Seeds Development Corporation (APSSDC), Andhra Pradesh State C0-Operative Marketing Federation (Andhra Pradesh Markfed), AP State Co-operative Oilseeds Growers Federation (OILFED), The Hyderabad Agricultural Co-operative Association Ltd.(HACA), National Seeds Corporation Ltd., and also including the seed or grain procured by the seed companies, duly following the Seed Certification or Labeling Procedure”.
II. In Schedule-IV,
(1) For the Entry at Sl.No.2, the following shall be substituted, namely:-
“2. Goods of intangible or incorporeal nature as may be notified from time to time by the State Government, and including;
Patents
Trade marks
Import licenses including exim scrips, special import licenses and duty free advance licenses.
Export Permit or license or quota
Software packages
Credit of Duty Entitlement Pass Book
Technical know-how
Goodwill
Copyright
Designs registered under the Designs Act, 1911.
SIM Cards used in Mobile Phones
Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.
(2) for Entry at Sl.No.45, the following shall be substituted, namely;
“45. Pipes of all varieties including G.I.,C.I., PVC and Ductile pipes and fittings thereof but excluding RCC and PCC pipes and their fittings.”
(3) for Entry at Sl.No.46, the following shall be substituted, namely;
“46. Moulded Plastic footwear and Hawai Chappals and straps thereof.
(4) for Entry at Sl.No.47, the following shall be substituted, namely;
“47. Diary Calendar, Annual Reports, Application forms and similar printed materials.”
(5) in the entry at Sl.No.100,
(i) for the words, “industrial inputs, that is to say” the words “The following goods, when sold as industrial inputs:’ shall be substituted;
(ii) in the table after sub-entry 231, the following sub-entries shall be added, namely:-
“232. Yeast of all kinds and forms
233. Gel used for preparing bakery products and bread softener.”
(6) for Entry at Sl.No.107, the following shall be substituted, namely;
“107. (a) preserved fruits, vegetables, meat, poultry, sea foods and fish sold in sealed containers or in a frozen state.
(b) Fruit jams, jelly, fruit squash, fruit juices and fruit drinks but excluding aerated fruit drinks;
(c) Cottage cheese (paneer), pickles, sauces, porridge, marmalade, honey;
(7) for entry at Sl.No.117, the following shall be substituted, namely:-
“117. Ayurvedic and homeopathic products manufactured under license issued by the licensing authorities concerned under Drugs and Cosmetics Act, 1940.”
(8) after note (5), the following shall be added, namely;
“6. Note: in order to claim reduced rate of tax of 4% under the entry 100, the dealer shall be in possession of a declaration in the Form, as may be prescribed, and issued by the dealer purchasing such commodities for the purpose of using them as industrial inputs.”
G. SUDHIR
PRINCIPAL SECRETARY TO GOVERNMENT
REVENUE (CT-II) DEPARTMENT
G.O.Ms.No.818
Dated: 30-06-2008
Read the following: Act No5 of 2005
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 79 of Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005), the Government hereby makes the following amendments to the First Schedule and Fourth Schedule appended to the said Act.
2. The amendments made to Schedule-I and IV under items-I (2) and II(1) shall be deemed to have come into force on and with effect from 01-04-2005. All other amendments shall be deemed to have come into force on and with effect from 01-07-2008.
AMENDMENTS
In the said Act,
I. In Schedule-I,
1. For the entry at Sl.No.1,the following shall be substituted, namely;
“1. Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered up to 35 cc engines developing 0.8 to 1.4 HP), dusters and parts thereof.”
2. For the entry at Sl.No.44, the following shall be substituted, namely:-
“44. Seeds for sowing and gardening purpose including the seed or grain, corresponding to the seed, sold to the nodal agencies, namely, Andhra Pradesh State Seeds Development Corporation (APSSDC), Andhra Pradesh State C0-Operative Marketing Federation (Andhra Pradesh Markfed), AP State Co-operative Oilseeds Growers Federation (OILFED), The Hyderabad Agricultural Co-operative Association Ltd.(HACA), National Seeds Corporation Ltd., and also including the seed or grain procured by the seed companies, duly following the Seed Certification or Labeling Procedure”.
II. In Schedule-IV,
(1) For the Entry at Sl.No.2, the following shall be substituted, namely:-
“2. Goods of intangible or incorporeal nature as may be notified from time to time by the State Government, and including;
Patents
Trade marks
Import licenses including exim scrips, special import licenses and duty free advance licenses.
Export Permit or license or quota
Software packages
Credit of Duty Entitlement Pass Book
Technical know-how
Goodwill
Copyright
Designs registered under the Designs Act, 1911.
SIM Cards used in Mobile Phones
Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.
(2) for Entry at Sl.No.45, the following shall be substituted, namely;
“45. Pipes of all varieties including G.I.,C.I., PVC and Ductile pipes and fittings thereof but excluding RCC and PCC pipes and their fittings.”
(3) for Entry at Sl.No.46, the following shall be substituted, namely;
“46. Moulded Plastic footwear and Hawai Chappals and straps thereof.
(4) for Entry at Sl.No.47, the following shall be substituted, namely;
“47. Diary Calendar, Annual Reports, Application forms and similar printed materials.”
(5) in the entry at Sl.No.100,
(i) for the words, “industrial inputs, that is to say” the words “The following goods, when sold as industrial inputs:’ shall be substituted;
(ii) in the table after sub-entry 231, the following sub-entries shall be added, namely:-
“232. Yeast of all kinds and forms
233. Gel used for preparing bakery products and bread softener.”
(6) for Entry at Sl.No.107, the following shall be substituted, namely;
“107. (a) preserved fruits, vegetables, meat, poultry, sea foods and fish sold in sealed containers or in a frozen state.
(b) Fruit jams, jelly, fruit squash, fruit juices and fruit drinks but excluding aerated fruit drinks;
(c) Cottage cheese (paneer), pickles, sauces, porridge, marmalade, honey;
(7) for entry at Sl.No.117, the following shall be substituted, namely:-
“117. Ayurvedic and homeopathic products manufactured under license issued by the licensing authorities concerned under Drugs and Cosmetics Act, 1940.”
(8) after note (5), the following shall be added, namely;
“6. Note: in order to claim reduced rate of tax of 4% under the entry 100, the dealer shall be in possession of a declaration in the Form, as may be prescribed, and issued by the dealer purchasing such commodities for the purpose of using them as industrial inputs.”
G. SUDHIR
PRINCIPAL SECRETARY TO GOVERNMENT
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