Tuesday, April 5, 2016

andhrapradesh salestax – list of sensitive commodities - regarding


GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT

Office of the Commissioner of Commercial Taxes, A.P., Hyderabad.

CIRCULAR

CCT’s Ref.Enft.No.E3/421/2015,  Date:14 .03.2016.


Sub: 
C.T.Dept.- APVAT Act.2005 – List of  Sensitive Commodities   – Circular –  
Regarding.

Ref: 
CCT’s Ref.No.CCW/CS (1)/128/2015, dt. 08.02.2016.       

*****

In the reference cited, instructions were issued on the procedures to be followed while issuing VAT/CST/TOT Registrations.The registrations are issued based on the information and documentary evidence uploaded online by the dealers. However post registration advisory visits are being taken up to verify the genuineness of the information and documentary evidence submitted by the dealers.

For conducting post registration Advisory visits on priority basis, the newly registered dealers / establishments are to becategorized based on the commodities, which are evasion prone or otherwise dealt by these dealers. For this purpose, certain commodities are identified as Sensitive and within the sensitive commodities, where there is high risk, these are further categorized as Hyper sensitive as mentioned below.
         

Sl.No.
Commodity
Commodity Code(s) in VATIS Commodity Master
Hyper Sensitive/ Other Sensitive
1
 Marbles and all types of tiles
167
Hyper Sensitive
2
 Electrical goods
118
Hyper Sensitive
3
Automobile Spares and Accessories
126
Hyper Sensitive
4
All kinds of Vegetable Oils
117
Hyper Sensitive
5
Iron & Steel including Scrap
111
Hyper Sensitive
6
Ceramic Sanitary ware
163
Hyper Sensitive
7
All Kinds of Pulses & Dhalls
129
Hyper Sensitive
8
Plywood& Laminates
138
Hyper Sensitive
9
Granites
170
Hyper Sensitive
10
Ready Made Garments
136
Hyper Sensitive
11
Timber& Sizes
135
Other Sensitive
12
Oil Seeds
145
Other Sensitive
13
Cashew Nut
489
Other Sensitive
14
Paddy & Rice
104
Other Sensitive
15
Fire Works
194
Other Sensitive
16
Chillies
131
Other Sensitive
17
River Sand And Grit And Stone Chips
270
Other Sensitive
18
Hides & Skins
182
Other Sensitive
19
Bullion, Specie, Platinum, Jewellery And Precious Stones (Gold & Silver).
128
Other Sensitive
20
Spices & Dry Fruits.
196
Other Sensitive
21
Coal
241
Other Sensitive
22
Furniture
158
Other Sensitive
23
Hardware
172
Other Sensitive


Further, proper care should be taken while issuing way bills to the dealers dealing in sensitive commodities. In respect of hyper sensitive commodities, the dealers are not permitted to take physical waybills, as the utilization of these waybills will not be known to the department till the dealer submits the particulars after these are used. Hence the dealers dealing in Hyper sensitive commodities  are required to use  electronically  generated  waybills mandatorily furnishing all details.

All the Departmental Officers are requested to take timely action on the above said commodities after issuance of Registration Certificates.

         
                                                                      Sd/- J.Syamala Rao,
                                                          Commissioner of Commercial Taxes.


To
All the Deputy Commissioners (CT) in the State.
All the Assistant Commissioner(CT)s in the state
All the Commercial Tax Officers in the state
All the Deputy Commercial Tax Officers in the state
All the Assistant Commercial Tax Officers in the state                                                     
Copy to all the Senior Officers in the office of CCT,AP
Copy to P.S. to  Commissioner(CT)


//t.c.f.b.o//



                                                                  Sd/- U.Yedukondalu
                                                                  JOINT COMMISSIONER(CT) – (Enft.)

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