You are on page 1of 1

GOVERNMENT OF ANDHRA PRADESH

REVENUE (CT-II) DEPARTMENT


Memo.No.48659/CT-II(1)/2008-2

Dated:17-10-2008.

Sub:- APVAT Act, 2005 Request for clarification defining


the moulded plastic foot wear Clarification Issued.
Ref:- 1. From the Secretary, The Vijayawada Foot Wear Dealers
Association, Vijayawada, Lr.dt.15-9-2008.
2. Govt. Memo.No.48659/CT-II(1)/2008-1, dt.22-9-2008.
3. From the CCT, Ref.No.AIII(2)/251/2008, dt.1-10-2008.
==X==
In G.O.Ms.No.1615, dt.31-8-2005, the HSN Codes were notified
in respect of thirteen (13) items in Schedule-I and Seventy (70) items in
Schedule-IV specified.
2.
In G.O.Ms.No.818, dt.30-6-2008, the Entry 46 was substituted as
Moulded Plastic Footwear and Hawai Chappals and straps thereof. In
Schedule IV of APVAT Act, 2005.
3.
The Secretary, the Vijayawada Footwear Dealers Association vide
reference Ist cited, requested the Government for clarification clearly
defining the moulded plastic footwear with a view to avert the incidence of
the tax on the footwear manufactured with the help of moulding process and
purely sold to the poor people.
4.
The Commissioner of Commercial Taxes vide reference 3 rd cited, has
submitted report in the matter.
5.
Government after careful examination in the matter, hereby delete the
HSN Code 6401.10.10 from Entry 46 of Schedule-IV of APVAT Act, 2005 and
hereby clarify that Moulded Plastic Footwear as described in Entry 46 also
includes not only the footwear of one moulded plastic piece but also more
than one piece moulded and joined together.
6.
The Commissioner of Commercial Taxes is therefore requested to take
further necessary action in the matter.
G.SUDHIR
PRINCIPAL SECRETARY TO GOVERNMENT
To
The Commissioner of Commercial Taxes, A.P. Hyderabad.
Copy to:
The President, The Vijaywada Footwear Dealers Association,
Gandhinagar, Vijayawada -520 003 (A.P).
SF/Sc.
//forwarded :: by order//
Section Officer.

You might also like