Registered.No. HSE-49/2015. RIGHTTO INFORMATION. wos eae Ores SSSo9 THE ANDHRA PRADESH GAZETTE PART: EXTRAORDINARY PUBLISHED BY AUTHORITY No.37] HYDERABAD, SATURDAY, JANUAR NOTIFICATIONS BY HEADS OF DEPARTMENT Etc., (COMMERCIAL TAXES) (AP. VALUE ADDED TAX ACT, 2005 AND ACTNO. OF 2016) 30, 2016. NOTIFICATION Inererase ofthe powers conferred by Section 22(38) of APVAT Act 2005, the Commissioner of Cmmerca Taxes, Andhra Pradesh, se the falling notifeation: 1) Subject to the provsion contained in Section S of APVAT Act, 2005, the erson/authorey notified as below (also called as “Tax Deductor’) shal ‘Sesluct from out of the amounts payabse by them to a dealin respect of sale of any taxable goods effected by him and also on the amounts Payable towards lease/ninng charges, at Such rates of taxes as noted Below. SI [Name ofthe Nature af wanaaction | Rate of tx to be deduced on No. | Organizaton/State Govt the vale of the purchase Dest. excusing VAT. Registered] Un= sealer Registered sealer ‘Al_ the Distlieves and | Purchase of ol empty | 50% of the | Applicable Breweries cated in ‘the bots, tins, caps. | applicable tax | tax rate 1 | State of Anchra Pradesh fate. under | under "the apvar “net, | APVAT. 2005, ‘Act, 2005. “The food Corporation of | Purchase of Rice ‘50% of the | Appicabie Inca, ‘applicable tax |tax rate 2 Fate under | under “the var "hes, | ROVAT 2005, ‘ct, 2008. ‘il Companies i_— purchases af | 50% of the | Appicable 3 [May mindustan ‘taxable goos and applicable tax | tar rate petroleum lease of “automobile [rate under | under "the ensANDHRAPRADESH GAZETTE EXTRAORDINARY {Pare-1 Corporation Limited b) Indian oll Corporation Limited ©) Bharat Petroleum Corporation Limited 4) Indo-Burma, Petroleum Company Umited ) Chennai Petroleum Company Limited ) Reliance Industries 9) Reliance Petro Marketing = Pvt. Umited h) Reliance Petroleum vt. Limited 1) Oil and Natural Gas Corporation, Kakinada 3) Shell India Marketing PM. Limited K) Essor Oil Limited ) Numaligarh Refinery Limited 'm)_ Shell MRPL Aviation Fuels and Services Pvt. Limited fn) CAIRN India Limited, VSP ©) NICO’ (NECO), Kakinada p) Gas Authority _OF Inda Limited (GAIL), Kakinada 4) Gujarat State Petroleum Corporation Limited (GPCL), Kakinada 1) BP Exploration Alpha United, Kakinada s) Oil India Limited, Kakinada. ) Operator Rellance Industries Limited, Kakinada. vehicles, all machinery and earth moving equipments/cranes/hire tankers flease charges/ hire charges "APVAT 2005 ‘Aet, “APVAT ‘Act, 2006.January 30,2016] ANDHRA PRADESH GAZETTEEXTRAORDINARY 9) RP. Transco Limited 1) Central power Distribution ‘ochre Pradesh Sate Rood] A purases of | 50% of the | Ropicabe Transport Corporation Lice | table goods end] applicable tax|tax rate tease of autoroble | rate under | urder the : ‘etices, a machinery | APVAT Act, | VAT ard. cart” moving | 2005, eh, 2005, equipments/canes/ire tankers ese charges) hie charges Por Trust/Ports | Al purcases of 50% of the | Appicable 2) The Vsekhepatnam | table goods and| applicable tax| tax rate ort “rst | lease of “outomobie | rate under | under the Viskhapatnam, | vehicles, a machinery | APVAT Act | APVAT ) “The Kristina patnam | and earth" mowng | 2005, et, 2005. port "Company | ecuipments/eraes/ire United, Neore Dist, | tankers fase charges) ©) Gangavaram Por | Re charges Limited, Wsakhapatn s| am 4) Kobirada Sea. Port ft. Limited, Kakinada, ©) Machiipatram Port Lumte aciipatnar, krishna Dt 1) Kakinade Anchorage ort Kakinada, TAP, State Public Sector] Al purses of] 50% of the | Appcable Undertakings taxable goods and | applicable tax |tax rate lease of automobile | rate under | under the 2) AP. Foods While, al machinery | APVAT Act, | APVAT 3 AP. forest | 3d. earth” moving | 2005 cy, 206. Develo nipmentsfronesiie eaperaton Lead ker ease cage! ©) AP. Genco Limited | Nie charges 6 | &) AP. Housing Board ©) AP. Sate Ovi Supplies Corporation United ap. state Wearebasing cexrporationANDHRA PRADESH GAZETTE EXTRAORDINARY [Part ‘corporation Limited 2) Eastern Distribution corporation Limited 1) Southern power Distribution Corporation Limited ) Andhra Pradesh Technologies Services Limited 1)_-AP Maric m)_ AP Medical Services Infrastructure Development Corporation Limited Central Public Sector Undertakings located in ‘Andhra Pradesh State 2) Bharat Heavy Blectricals — umited, Visakhapatnam, b) Dredging Corporation of India ud. ©) Hindustan Shipyard Lid, VSP 6) Visakhapatnam Steel Plant, VSP (RIN) @) BHEL Heavy Plates & Vessels Plant, VSP 1) NTPC Limited located nap. 9) Bharath Electronics Limited, Machilipatnam, Krishna district "A __ purchases of taxable goods and lease of » automobile vehicles, al! machinery and earth moving equipments/cranes/hire tankers /lease charges) hire charges, 50% of the applicable tax APVAT Act, 2005 Applicable tx rate under the APVAT ‘Act, 2005. Major Central Government Departments. 2) BSNL b) Indian Railways ©) All Offices under Eastern Naval Command, VSP. (excluding goods “Al __ purchases of taxable goods and lease of automobile vehicles, all machinery and earth moving lequipments/cranes/hire tankers /lease charges/ hire charges 50% of the ‘applicable tax rate under’ APVAT Act, 2005 ‘Appicable tax rate under ‘the ABVAT ‘Act, 2005.January 30,2016), ANDHRA PRADESH GAZETTEEXTRAORDINARY ‘sold by Canteen stores department laid in First Schedule to the APVAT Act under ‘entry 58) ‘SHAR, Srinari Kota, Sri Potti| Al" purchases of |50% of the | Appicabie Stiramulu Nellore District | taxable goods and | applicable tax | tax rat lease of automobile | rate under | under th ° vehicles, all machinery | APVAT Act, | APVAT and earth moving | 2005 Act, 2008, equipments/eranes/hire tankers lease charges/ hire charges li) The Tax Deductor by whom deduction of tax at souree is made, shall file an application electronically to Commercial Taxes Department web Portal (www. apct.gov.in) in the Form (Annexure-A) for registration and the Tax Decuctor shall be provided with Tax deduction Identification ‘Number (Annexure — B) approved by the Assistant Commissioner (CT) (Audit) having jurisdiction along with pass word to access the webslte to furnish information Iv) The Tax Deductor is required to deduct tax from one or more dealers, {and shall remit the amount deducted in the month by 5! of succeeding month of tax deduction by way of online payment through internet ‘website of Commercial Taxes Department (www. apet.gov.in). \v)_ The tax deductor shall upload the purchase invoice details (Annexure C) and also the amount of the Tax deducted from the dealer or dealers on whose behalf the tax is being paid in the commercial Taxes Departmental Portal on or before 32% of the succeeding month in which tax is deducted. W) The Tax Deductor shal, within seven days issue to the dealer concerned 2 certificate ofthe tax deducted in the Form (Annexure ~D) generated in the Commercial Taxes Department website in electronic form after furnishing the required detalls and shall also fle monthly return on are before 12% of the succeeding month in the Form (Annexure ~ E) to the concerned assessing authority. vil) Any tax deducting authority who falls to register, falls to deduct TDS, falls to pay tax deduction amount after deducting, falls to submit return in the form prescribed, in all such cases, all provisions of the Act including provisions relating to penalty and interest wll apply mutatis mutandis to all failures mentioned above.ANDHRA PRADESH GAZETTE E: {AORDINARY. Part vill) The seller can file an application online (Annexure —F) (in case ifthe attachments/ document are more in number hard copies can be submitted in the concemed Deputy ‘Commissioner of Commercial Taxes Office) for any information regarding taxable goods/ rate of tax for the purpose of tax deduction at source if any before the concerned Assistant Commissioner of Commercial Taxes (Audit) having jurisdiction who shall provide the required information online as sought for (Annexure ~G). x)__The seller can avail TDS adjustment received in Annexure -D in the monthly Form VAT 200 for availing credit. say Commissioner of Commercial Taxes.