Monday, July 3, 2017

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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