telangana taxes rates schedule vi
TELANGANA COMMERCIAL TAXES DEPT
SCHEDULE
–VI
(See sub section (5)
of Section 4)
Goods subjected to
tax at special rates
|
Item No.
|
Description
|
Point of levy
|
Rate of tax
|
|
31-A
|
Indian Made Foreign Liquor (other than Beer,
Wine and Ready to drink varieties) bottled and/or packed in India as per the
provisions of Andhra Pradesh Excise Act, 1968, but excluding Toddy and Arrack
Basic price (per case):
a) Upto Rs.2500
b)Above Rs.2500 upto Rs.3500
c)Above Rs.3500 upto Rs.5000
d)Above Rs.5000
|
At the point of
first sale in the State
|
190%
160%
140%
130%
|
|
31-B
|
Beer bottled and/or packed in India as per the provisions of the
Andhra Pradesh Excise Act, 1968
|
At the point of
first sale in the State
|
175%
|
|
31-C
|
Wine and Ready to drink varieties bottled and/or packed in India as
per the provisions of the Andhra
Pradesh Excise Act, 1968
|
At the point of
first sale in the State
|
150%
|
|
31-D
|
Foreign Liquor bottled and/or packed outside India
|
At the point of
first sale in the State
|
70%
|
|
41-E
|
Liquor sold by Military Canteens holding licences in Form CS-1
and CS-2 under the provisions of The Andhra Pradesh
Excise (Grant of licence of selling by in-house and conditions of licence) Rules, 2005
|
At the point of
first sale in the State
|
70%
|
|
41-F
|
Privilege fee on all liquors, bottled and packed as per the
provisions of the Andhra Pradesh Excise Act, 1968 (Including imported liquor)
whether bottled/packed in India or outside India but excluding toddy and
arrack under the provisions of the following rules:-
(i) Rule 16(9) of the Andhra Pradesh Excise (Grant of licence of
selling by shop and conditions of licence) Rules, 2012
(ii) Rule 10-A of the Andhra Pradesh Excise (Grant of licence of
selling by bar and conditions of licence) Rules, 2005
(iii) Rule 12 of the Andhra Pradesh Excise (Grant of licence of
selling by in-house and conditions of licence) Rules, 2005
|
At the point of
first sale in the State
|
70%
|
|
2
|
Petrol
|
At the point of
first sale in the State
|
231%
|
|
3
|
Aviation motor
spirit and any other motor spirit
|
At the point of
first sale in the State
|
33%
|
|
4
|
Aviation turbine
fuel
|
At the point of
first sale in the State
|
16%
|
|
5
|
All kinds of Diesel
Oils including C9
|
At the point of
first sale in the State
|
22.25%
|
|
16
|
Tobacco products
including Gutkha, Kharana Masala, Kimam, dokta, Zarda, sukha, or surthi and
Cigarettes except those specified in Schedule - I
|
At the point of
first sale in the State
|
20%
|
1. Entry
No. 6 inserted vide Act 11 of 2012 dated 20-04-2012. GoMs No. 58 dated
25.1.2012 w.e.f. 14.9.2011
2. Tax rate changed from 33%
to 31% vide GoMs No. 369 dated 07.06.2012 w.e.f. 8.6.2012.
3. Subs vide GOMS No.20,
Revenue (CT II) dated 10.01.2013 with effect from 11-01-2013. Earlier entry was
‘All liquors, bottled and packed as per the provisions of the A.P
Excise Act, 1968 (including Imported
liquor)whether bottled and/or packed in India or outside India but excluding
Toddy and arrack: 70%’
4. Ins. vide GoMs No. 117 dated 25.02.2013 w.e.f.
10-01-2013
Explanation
– I : For the purpose of items 11A to 1D
when any distillery or brewery or any dealer sells liquor to the Andhra Pradesh
Beverages Corporation Limited, or Canteen Stores Department, the sale by the
Andhra Pradesh Beverages Corporation Limited or Canteen Stores Department shall
be deemed to be the first sale.
1. Subs
vide GOMS No.20, Revenue (CT II) dated 10.01.2013 with effect from 11-01-2013
. Earlier entry was ‘item (1).
Explanation – II : For the purpose of items 11A to 1D
sale of liquor by any distillery or brewery or any dealer to Andhra Pradesh
Beverages Corporation Limited or Canteen Stores Department shall be exempt from
tax under the Act.’
1. Subs vide GOMS No.20,
Revenue (CT II) dated 10.01.2013 with effect from 11-01-2013 . Earlier
entry was ‘item (1)’.
Explanation – III : 1For the purpose of
items 1 A to 1 D:
1. Basic
price means Ex-factory price+Cost of Bottles+ Cost of packing material + Freight+
Insurance+ Handling charges and import fee, if any.
2.
CASE means:
(i)
Indian Made Foreign Liquor(other than Beer, Wine and Ready to Drink
varities) : 9 numbers of
1000ml, 12 numbers
of 750 ml,
24 numbers of
375ml, 48 numbers of 180ml, 96 numbers of 90ml , 150
numbers of 60 ml bottles of Indian Made Foreign Liquor.
(ii)
Beer: 12 numbers of 650ml, 24 numbers of
330 ml bottles and 24 numbers of
500 ml in cans.
(iii)
Wine: 9 numbers of
1000 ml, 12 numbers of 750 ml, 24 numbers of 375ml, 48 numbers of 180ml, 96 numbers of 90ml , 150 numbers of 60ml bottles.
(iv)
Ready to Drink Varieties: 24 numbers of 250ml
bottles, 24 numbers of 275
ml bottles and 24 numbers of 330 ml
bottles.”
1. Subs vide GOMS No.20, Revenue (CT II) dated
10.01.2013 with effect from 11-01-2013
Earlier entry was ‘For the
purpose of item (1), a case means 12 numbers of 1000ml; 12 numbers of 750ml; 24
numbers of 375ml; 48 numbers of 150ml; 90 numbers of 100ml bottles of IML/Wine
and 12 numbers of bottles of Beer.’
Explanation-III-A : the
amendment issued to item 1 in the notification issued in G.O.Ms.No.1229,
Revenue (CT.II) Department, dated 20-06-2005, shall be deemed to have come into
force w.e.f.1-4-2005 in so far as it relates to the stocks of liquor costing
more than Rs.700 per case held by M/s. Andhra Pradesh Beverages Corporation
Limited, as on 01-04-2005, and sold thereafter with old MRP stickers and at the
old billing rates as per the orders issued by the Government in G.O.Rt.No.399,
Revenue(Excise-II) Department, dt.31-03-2005.
(Explanation
III-A is added by the Act No 23 0f 2005 dated 26th Oct 2005
w.e.f 28-7-2005.)
Explanation – IV : For the purpose of items 2,3,4 and 5 a sale by one oil company to another oil
company shall not be deemed to be the first sale in the State. Accordingly any sale by one oil company to
any other person (not being an oil company) shall be deemed to be the first
sale in the State.
Note: The expression
‘oil company’ in this explanation means:
(a) Hindustan Petroleum Corporation Limited
(b) Indian Oil Corporation Limited
(c) Bharat Petroleum Corporation Limited
(d) Indo-Burma Petroleum Company Limited
(e) Chennai Petroleum Corporation Limited
(f) Reliance Industries
(g) Reliance Petro Marketing Private Limited
(h) Reliance Petroleum Private Limited
(i) Oil and Natural Gas Commission and
(j) Such
other oil company as the Government may, from time to time, by notification in
the Gazette specify in this behalf.
(k) Shell
India Marketing Private Limited
(l) M/s Essar Oil Limited
(m) Numaligarh Refinery Limited
(n) M/s Sheell MRPL Aviation Fuels and Services
Private Limited
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