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 –
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.
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
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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