Apvat Ready Reckoner 2013

ANDHRA PRADESHVALUE ADDED TAXREADY RECKONER

(As on 1-1-2013)

(With HSN Codes and the Case Laws of Supreme Court, High Courts,STAT, & Clarifications issued by Authority for Advance Rulings)

Al-Haaj K. Hyder Vali, M.A., L.L.B.,Advocate & Tax Practitioner

Foreword by

SRI T. YUGANDHAR REDDY

Addl. Commissioner (VAT) (Retd.) & Former Chairman,Authority on Advance Rulings & Clarifications

3rd EDITION

Asia Law House

HYDERABAD

FREE

CD8000 +

CommoditiesCovered

1 2 3 4

COMMODITY Item No.Sch.No.

Rate ofTax (%)

1

* Subs. for 4% by Act No.11 of 2012, w.r.e.f.14.09.2011.** Subs. for 12.5% by Act No.9 of 2010, w.r.e.f. 15.01.2010.

A.P. VAT READY RECKONER

A.B.Switches [(11Kv to 33Kv)

(11000 Volts to 33000 Volts)]

HSN Code No: 8535

Authority: A.R.COM/278/2005 Dated: 02.9.2005.

Abdominal Support Belt

Abrasive and Abrasive Products.

HSN Code No. 6805.

Abrasive Coated Paper/Cloth.

Abrasive wheel cutting-off machines.

HSN Code No.8461.50.21.

Absolute Alcohol.

Absorbent Cotton Wool.

This item was inserted by Act No.23 of 2005 w.e.f.

18.08.2005.Upto 17.08.2005 it was taxable @ 12.5%.

Case Law: Held to be Surgical Cotton. Commissioner

of Sales Tax Vs.Fair Deal Corporation Ltd., (1962) 13

STC 750.

Absorbent Gauze Bandage Cloth.

Upto17.08.2005 @12.5%

From 18.08.2005 @4% Upto 14.09.2011.

Absorbent Surgical Cotton.

Note: This item was inserted in Entry 88 of IV Sched-

ule by Act No.23 of 2005 w.e.f.18.08.2005. Up to

17.08.2005 this item was taxable at 12.5% as per

Schedule V).

Case Law: Held to be Surgical Cotton. Commissioner

of Sales Tax Vs. Fair Deal Corporation Ltd., )(1962) 13

STC 750.

Absorption System.

(Air Pollution Control Equipment).

AC / DC Motors and their Spare parts.

HSN code No: 8501

AC Generators.

HSN code No: 8503

Acarcide.

1

1

100(218)

100(218)

102(31)

1

88

88

88

1

1

1

20

V

V

IV

IV

IV

V

IV

IV

IV

V

V

V

IV

14.5**

14.5**

5*

5*

5*

14.5**

5*

5*

5*

14.5**

14.5**

14.5**

5*

A.B. Aca

1 2 3 4


Rate ofTax (%)

2



ACC Pipes. - HSN Code No.6811.30.10

Accessories And Parts of Motor Vehicles.Accessories of Plant Protection Equipment.

HSN Code No.3808

Accocid Proof CementAccount Ledgers.

HSN Code No:4820

Accumulator cases made of hard rubber and sepa-rators.

HSN Code No. 8507.90.10.

Accumulators, Spare parts & Accessories

ACDB/DCDB and Parts with HSN Code No.

8538.10.10 from 1.4.2005 to 31.10.2008 @12.5%

(Added by Act No.4 of2009 w.e.f 1.11.2008.)

Acetals and Hemiacetals, whether or not with other

oxygen function and their halogenated, sulphonated,

nitrated or nitrosated derivates. HSN Code No:2911

NOTE: Entry 100 with sub-entries upto 179 was

added by the G.O MS No 502 Rev (CT-II) Dept, dt 1-5-

2006 w.e.f 1-5-2006. Upto 30-04-2006 they are li-able to tax at 12.5% under Schedule V.

Acetanilide - HSN Code No. 2924.29.10

Aceto Acetanilide - HSN Code No. 2924.29.20.

Aceto Acetic Ortho Chloranilide.

HSN Code No. 2924.29.30

Aceto Acetic Para Chloranilide.HSN Code No. 2924.29.40.

Acetone. - HSN Code No: 2914.11.00.

(Entry 100 with subentries upto 179 was added by theG.O MS No 502 Rev (CT-II) Dept, dt 1-5-2006 w.e.f 1-5-

2006. Upto 30-04-2006 they are liable to tax at 12.5%

under Schedule V).Acetone. - HSN Code No: 2914.11.00.

Acetylene (Gas). - HSN Code No. 2804.29.90

Case Law: Held to be Industrial Gas. Indian OxygenLtd. Vs. State of Karnataka (1990) 79 STC 651.

45

120

125

100(224)

1

121

100(91)

100(104)

100(104)

100(104)

100(104)

100(94)

100(91)

100(36)

IV

VIV

VIV

IV

V

IV

IV

IV

IV

IV

IV

IV

IV

IV

5*

14.5**5*

14.5**5*

5*

14.5**

5*

5*

5*

5*

5*

5*

5*

5*

5*

ACC Ace

1 2 3 4


Rate ofTax (%)

3



Acetylene black - HSN Code No. 2803.00.20.

Acetylene, in dissolved condition. - HSN Code

No: 2901.29.10 (Sub entries from 180 to 231 are

added to entry 100 vide G.O.Ms.No.656, Revenue

(CT-II), 2nd June, 2006 w.e.f 01-06-06 Upto 31-05-

2006 they are liable to tax at 12.5% under

Schedule V).

Acid black (non-azo).

Acid black 2 (nigrosine). HSN Code No. 3204.12.31.

Acid black 48 (coomasie fast grey 3G)

HSN Code No. 3204.12.32.

Acid blacks.

HSN Code No. 3204.12.17.

Acid blue 112 (coomasie ultra sky SE).

HSN Code No. 3204.12.52.

Acid blue 127 (brill alizarine milling blue G).

HSN Code No. 3204.12.53.

Acid blue 138 (carbolan blue B).

HSN Code No. 3204.12.54.

Acid blue 14 (solacet fast blue 4 G1).

HSN Code No. 3204.12.42.

Acid blue 140 (carbolan brill blue 2R).

HSN Code No. 3204.12.55.

Acid blue 2 (alizarine brill blue PFN).

HSN Code No. 3204.12.41.

Acid blue 23 (alizarine light blue 4 G1).

HSN Code No. 3204.12.43.

Acid blue 25 (solway ultra blue B).

HSN Code No. 3204.12.44.

Acid blue 45 (solway blue RN).

HSN Code No. 3204.12.45.

Acid blue 51 (alizarine sky blue FFB).

HSN Code No.3204.12.46.

Acid blue 52 (alizarine light 5GL).

HSN Code No. 3204.12.47.

100(35)

100(194)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

Ace Aci

1 2 3 4


Rate ofTax (%)

4



Acid blue 78 (solway sky blue B).

HSN Code No.3204.12.48.

Acid blue 93 (ink blue).

HSN Code No. 3204.12.51.

Acid blues 2,14, 23, 25, 45, 51, 52 and 78 (non-azo).

Acid blues 93,112,127,138,140 and others(non-azo).

Acid blues. - HSN Code No. 3204 12 15.

Acid brown. - HSN Code No. 3204 12 18

Acid browns. - HSN Code No. 3204 12 95.

Acid concentrate.

Acid dyes, whether or not premetallised, and prepa-

rations based thereon;mordant dyes and prepara-

tions based thereon.

HSN Code No. 3204 12.

Acid green 17 (solacet fast green 2G).

HSN Code No. 3204.12.21.

Acid green 27 (carbolan green G).

HSN Code No. 3204.12.22.

Acid green 28 (carbolan brill green 5G).

HSN Code No. 3204.12.23.

Acid green 38 (alizarine cyanine green 3G).

HSN Code No. 3204.12.24.

Acid green 44 (alizarine cyanine green GWA).

HSN Code No. 3204.12.25.

Acid greens (non-azo) :

Acid greens. - HSN Code No. 3204.12.16.

Acid Oil.

Case Law: Held to be vegetable oil. See (2002) 128

STC 102(Mad), (1990) 79 STC 320(AP), (2005) UPTC

1060(All) & (2002) UPTC 1189(All).

Acid oranges. - HSN Code No.3204.12.12.

Acid oranges. - HSN Code No.3204.12.92.

Acid red. - HSN Code No.3204.12.93.

Acid Slurry.

Acid violets. - HSN Code No.3204.12.14.

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

88

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

100(121)

67

100(121)

100(121)

100(121)

1

100(121)

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

V

IV

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

14.5**

5*

AciAci

1 2 3 4


Rate ofTax (%)

5



Acid violets. - HSN Code No. 3204.12.94.

Acid yellows. - HSN Code No. 3204.12.11.

Acid yellows. - HSN Code No. 3204.12 91.

Acids of arsenic. - HSN Code No 2811 19 30.

Acnay-Gel

Authority: CCTs Ref.No.PMT/P&L/A.R.Com/73/

2009 dated 30.07.2010

Aconitum-herrophyllum wall ( Medicinal Herbs and

Country Drugs).

Acorus (Spices).

Acqudermic.

Case Law: Held to be Toilet preparations. COCET Cos-

metics Vs.Collectorate of Central Excise) 1997(72) ECR

686.

ACR Sheets - (Asphaltic Corrugated Roofing Sheets)

HSN Code No.6807.

Case Law: Held to be an article of Asphalt. Light Roof-

ings Vs. Union of India (1981) 8 ELT 738 (Mad).

Acrylic polymers in primary forms.

HSN Code No: 3906.

(Entry 100 with subentries upto 179 was added by

the G.O MS No 502 Rev (CT-II) Dpt, dt 1-5-2006 w.e.f.

1-5-2006) Upto 30-4-2006 this item was liable to

tax at 12.5% as per Schedule V.)

Acrylic resins. - HSN Code No.3906.90.10.

Acrylic Yarn. - HSN Code No.5106.

Case Law : Held to be falling under HSN

Code.5401.31. Deepak Woolens Vs. Collector. 1993 (63)

ELT 643(Tri).

Acrylonitrile. - HSN Code No.2926.10.00.

Acrylonitrile-butadiene rubber (NBR): 4002.59

Acrylonitrile-butadine-styrene (ABS) copolymers.

HSN Code No. 3903.30.00.

ACS Trolley Stands.

ACSR Conductors. - HSN Code No.7604.29.10

100(121)

100(121)

100(121)

1

88

88

59

1

4

100(154)

100(154)

1

100(106)

100(167)

100(151)

1

27(38)

IV

IV

IV

V

IV

IV

IV

V

IV

IV

IV

V

IV

IV

IV

V

IV

5*

5*

5*

14.5**

5*

5*

5*

14.5**

5*

5*

5*

14.5**

5*

5*

5*

14.5**

5*

Aci ACS

1 2 3 4


Rate ofTax (%)

6



Authority: A.R.COM/84/2005 Dated: 21-05-2005.

Actinium

Activated alumina. - HSN Code No. 3802.90.11.

Activated bauxite. - HSN Code No. 3802.90.12.

Activated Carbon Filter (Water Pollution Control

Equipment ).

Activated carbon, activated natural mineral products;

animal black, including spent animal black.

HSN Code No:3802

Note: Entry 100 with subentries upto 179 was added

by the G.O MS No 502 Rev (CT-II) Dept, dt 1-5-2006

w.e.f 1-5-2006 Upto 30-04-2006 liable to tax at

12.5% under Schedule V.

Activated Carbon. HSN Code No.3802.10.00.

Activated Char Coal.


Activated Natural mineral Products.

HSN Code No.3802

ACVR Conductors.

Acyclic alcohols and their halogenated, sulphonated,

nitrated or nitrosated derivatives.

HSN Code No: 2905.


by the G.O.Ms.No 502 Rev (CT-II) Dept, dt 1-5-2006

w.e.f. 1-5-2006 Upto 30-04-2006 Taxable at 12.5%

as per Schedule V.

Acyclic amides (including acyclic carbamates) and

their derivatives; salts thereof. HSN Code No.2924 .

Acyclic monoamines and their derivatives; salts

thereof :HSN Code No.2921.

Acyclic polyamines and their derivatives; salts

thereof : HSN Code No.2921.

Acyclic terpene alcohols. HSN Code No.2905.22.

Adapter/Adaptor

Add on Cards in Computer

1

100(136)

100(136)

1

100(136)

100(136)

69

100(136)

1

100(85)

100(104)

100(101)

100(101)

100(85)

1

39

V

IV

IV

V

IV

IV

IV

IV

V

IV

IV

IV

IV

IV

V

IV

14.5**

5*

5*

14.5**

5*

5*

5*

5*

14.5**

5*

5*

5*

5*

5*

14.5**

5*

Act Add

1 2 3 4


Rate ofTax (%)

7



Adding Machine Rolls

Adding Machines. HSN Code No. 8470.30.00.

Additional Covers for Motor Vechicles Seats

Addressing Machines

Adhesive Plasters (Surgical Dressing).

Upto 12-08-2005. Item No.1 Sched. V @12.5%

From 18-08-2005 onwards.

Note: As per Act No.23 of 2005, Dt: 26-10-2005

these items were added to Entry 88 of IV Schedule.

Adhesive Plates Sheets, Film foil, Tape, Strip of plastic

whether or not in rolls. HSN Code No.3919.

Adhesives of all Kinds Including Gum, Glue, Resins

and Solutions.

Adjustable Spanner.

HSN Code No. 8204.11.10 (w.e.f. 01-07-2006.)(upto

30.06.2006 taxable @ 12.5% under Schedule V.).

Adjustable Wrenches.

HSN Code No. 8204.11.20 (w.e.f. 01-07-2006.) (upto

30.06.2006 taxan;e @ 12.5%).

Advertisement Labels (Printed Material).

Aegron Gas.

Case Law: Held to be taxed as Refrigeration Materi-

als and not as Gases. Om Refrigeration & Electricals

Vs. State of A.P. (1997) 107 STC 234 APHC: 23 APSTJ

149 (HC).

Aerated Fruit Drinks.

Aerated Water. HSN Code No. 2201.10.20.

Case Law: Soda is not a Beverage. DCCT. Vs.

Sannidhan Bar & Restaurant (2004) 138 STC 380

Aerials & Antennas. - HSN Code No: 8529.10


Aero Filter for Compositing (Water Pollution Con-

trol Equipment).

Aeroplanes and other Aircrafts & Aeronautics.

African gum. - HSN Code No. 1301.90.12.

44

39(2)(ii)(e)

1

1

88

100(163)

1

103(3)

100(3)

47

1

1

1

39(16)

(c)(i)

1

1

1

IV

IV

V

V

IV

IV

V

IV

IV

IV

V

V

V

IV

V

V

V

5*

5*

14.5**

14.5**

5**

5*

14.5**

5*

5*

5*

14.5**

14.5**

14.5**

5*

14.5**

14.5**

14.5**

Add Afr

1 2 3 4


Rate ofTax (%)

8



After Shave Lotions and Creams.

Case Law:1. Are not Medicinal preparations but Toi-

let preparations. State of Goa Vs. Colfax Laboratories

Ltd. 2003 (8) ELT 203:2003(158) ELT 18 SC.

2. After Shave Lotion is not a Medicine. State of A.P.

Vs. Goltex Laboratories (P) Ltd. (1999) 115 STC 464

(AP).

Agarbathi(Incense sticks). HSN Code No.3307.41.

Case Law: Fragrant Mats are to be taxable as

Agarbatti. UOI. Vs. Sonic Electrochem. ; AIR (2002) SC

3288(SC), (2002)145 ELT 274(SC).

Agglomerated Marbles.

Case Law: Held to be not a Mineral Product. It is

made from Crushed Marble, Cement, Resin and Other

Additives and after curing, are cut into Slabs. These

Slabs are Polished and Cut into Tiles They are not

Mosaic Tiles. Collector Vs.Kedia Agglomerated Marbles.

1995 (77) ELT 710.

Agnomin.

Case Law: Held to be Fertilisers. CCE Vs. ARIES Mar-

keting P Ltd.1998 (104) ELT 524.

Agricultural hand tools.

Agricultural implements manually operated or ani-

mal driven, hand operated sprayers including knap-

sack/backpack power sprayers (powered upto 25.6

cc engines developing 0.8 to 1.4 HP) and dusters.

Agricultural implements not operated manually or

not driven by animal (mechanically operated).

HSN Code No.8432.

Agricultural or Horticultural drip/sprinkler irrigation

systems, Sprinkler /Drip irrigation systems, Horti-

cultural or Agricultural appliances.

HSN Code No:8424.81.00.

Agricultural power sprayers, parts & accessories.

HSN CodeNo.8432.

1

37

1

19

1(1)

1

1

20(4)

1

V

IV

V

IV

I

I

IV

IV

IV

14.5**

5*

14.5**

5*

NIL

NIL

5*

5*

5*

Aft Agr

1 2 3 4


Rate ofTax (%)

9



Agricultural Pumps.

Authority: A.R.COM/65/2005 Dated: 23.5.2005.Agricultural, (other) horticultural, forestry, poultry-

keeping or bee-keeping machinery, including ger-

mination plant fitted with mechanical or thermalequipment; poultry incubators and brooders.

HSN Code No:8436.

Agricultural, Horticultural or Forestry Machinery forSoil Preparation or Cultivation, Lawn or Sports-

ground roller. - HSN Code No: 8432.

Agricultural, Horticultural, Forestry, Poultry-keeping

or Bee-keeping Machinery, including Germination

Plant fitted with Mechanical or Thermal Equipment;

Poultry Incubators and Brooders.HSN Code No:8433 (Except 8433.51 and 8433.52).

Agro meshes, made up of plastic (Polymer).

This entry was added to IV Schedule upto 30.04.2009

taxable @12.5% as per Schedule V bv Act 200(2009,

w.r.e.f. 1-5-2009).

Aids and implements used by handicapped persons.

Air blowing instruments (Bhathin).

Case Law: Held to be Machinery. Commissioner of

Sales Tax Vs. Uma Shankar Persad & Co. (1980) 46

STC 295.

Air bubble sheets. - HSN Code:3923.90.90.

Authority:CCT's Ref.No.PMT/P&L/A.R.COM/500/2005, Dated:21.1.2006

Air Circulators.

Air Cleaning Systems & Spares used in Hospitals.Authority : CCT's Ref.No.PMT/P&L/A.R.Com/33/

2009 dated 23.10.2009.

Air Compressor. - HSN Code No. 8414.Authority: A.R.COM/65/2005 Dated: 23.5.2005.

Air conditioner grills.

Case Law: Held to be Parts of A.C.s. Collector of CEVs. prakash Mfg. Industries 2001 (130) ELT 861.

39

1(3)

1(1)

1(2)

123

2

1

90(4)

1

1

1

1

IV

IV

IV

IV

IV

I

V

IV

V

V

V

V

5*

5*

5*

5*

5*

NIL

14.5**

5*

14.5**

14.5**

14.5**

14.5**

Agr Air

1 2 3 4


Rate ofTax (%)

10



Air conditioners and other Air Conditioning

Appliances, their parts & accessories.

Air Conditioning Ducts.

Case Law: Held to be Steel Tubes falling under entry

2(xi) of the Item Iron & Steel. Spiral Tubes (P) Ltd.,

Vs. State of A.P. (1990) 10 APSTJ 212 STAT.

Air Conditioning Plants, their Parts & Accessories.

Air Coolers.

Air Coolers and Refrigerators -Plastic Moulded

Stands - are to be taxed as plastics articles and not

as parts of refrigerators.

Case Law : Sri Sai Marketing Vs. State of AP. (2010)

51 APSTJ 86 (STAT).

Air Cooling Appliances, Apparatus and

instruments.

Air Curtains.

Air Guns & Pellets.

Case Law: Held to be Toys. D.C. Sales Tax Vs.

K.Mohammed (1989) 74 STC 210.

Air Handling Systems & Spare parts used in Hospitals.

Authority : CCTs Ref.No.PMT/P&L/A.R.Com/33/

2009 dated 23.10.2009.

Air Humidifiers or Dehumidifiers (other than those

falling under Heading 8415 or 8424).

HSN Code No. 8479.89.20.

Air Mattress and Air Pillows.

Air Pistols/ Riffles.

Case Law: Held to be not Arms, but Toys. C.S.T. Vs.

P.Viswanath Rao (1992) 84 STC 355.

Air Purifiers or Cleaners. HSN Code No. 8421.39.20.

Air Separators to be employed in the processing,

smelting or refining of minerals, ores or metals; air

strippers - HSN Code No.8421.39.10.

Air Ventilation Systems & Spares used in Hospitals.

1

70

1

1

1

1

1

1

1

102(42)

1

1

1

1

1

V

IV

V

V

V

V

V

V

V

IV

V

V

V

V

V

14.5**

5*

14.5**

14.5**

14.5**

14.5**

14.5**

14.5**

14.5**

5*

14.5**

14.5**

14.5**

14.5**

14.5**

Air Air

1 2 3 4


Rate ofTax (%)

11



Authority: CCTs Ref.No.PMT/P&L/A.R.Com/33/

2009 dated 23.10.2009.

Air/Gas/Fluid Heating Systems (Renewable Energy

Equipments and Devices).

Ajwan Oil or Ajowan Oil (Vegetable Oil).

HSN Code No.1510.

Ajwan(Omum)(Spice).


Case Law:Ajwan is not Oil Seeds. State of A.P. Vs.

Kajjam Ramachandraiah Gari Anantaiah (1961) 12

STC 795.

Alasandalu. HSN Code No.0713.

Authority : CCTs/A.R.Com/64/2005, dt. 16.05.2005.

Albendazole -HSN Code No.2933.29.50.

Albumin (Alburel).

Authority :CCTs.Ref.No.PMT/P&L/A.R.Com/47/

2010 Dated 30.08.2011. * In view of Govt. Memo

No.38999/CT-II(1)/2008, dt.11.08.2008, the earlier

clarification Dt.13.04.2005 clarifying theitem as clas-

sifiable as falling under Vth Schedule taxable @ 12.5%

is reviewed.

Albumins (including concentrates of two or more whey

proteins, containing by weight more than 80% whey

proteins, calculated on the dry matter), albuminates

and other albumin derivatives. HSN Code No:3502

(Sub entries from 180 to 231 are added to entry 100

by G.O.Ms. No: 656 Rev. dated: 02-01-2006 w.e.f. 01-06-

2006. Upto 31-05-2006 this item was taxable at 12.5%

under ScheduleV).

Albums for samples or for collections.

HSN Code.4820.50.00.

Alchidana. Upto 10.07.2011

From 11.07.2011.

Case Law: Held to be a form of Sugar. State of Gujarat

Vs. Sakarwala Brothers (1967) 19 STC 24 (SC).

53(5)

67(4)

59

82

100(112)

100(200)

100(200)

25

47

128

IV

IV

IV

IV

IV

IV

IV

IV

I

IV

5*

5*

5*

5*

5*

5*

5*

5*

NIL

5*

Air Alc

1 2 3 4


Rate ofTax (%)

12



Alcoholic Liquors of all Kinds. (Other Than Toddy and

Arrack). From 20.06.2005 as per Act, No.23 of 2005.

Up to 19.06.2005 (Liquor costing more than Rs.700

per case was taxable at 90%.)

Aldehydes whether or not with other oxygen func-

tion; cyclic polymers of aldehydes; paraformalde-

hyde. - HSN Code No.2912.

Note:Entry 100 with subentries upto 179 was added

by G.O MS No 502 Rev (CT-II) Dept, dt 1-5-2006 w.e.f

1-5-2006. Upto 30-04-2006, these items were tax-

able at 12.5% as per Schedule V.

Aldrex.

Case Law: Held tobe Pesticides. National Organic

Chemical Ind. Ltd., Vs CST (1992) 87 STC 471.

Aldrin - HSN Code No. 3808.10.11.

Aldrops (Hardware). Upto 30.06.2006.

From 01.07.2006.

NOTE: Hard ware items were added as Entry 105 of

Ist Schedule as per G.O. Ms. No. 795, Rev. Dt: 29-06-

2007, w.e.f. 01-07-2006.

ALE.

From 20.06.2005 as per Act, No.23 of 2005. (Up to

19.06.2005 Liquor costing more than Rs.700 per

case was taxable at 90%.).

Note: ALE is an alcoholic beverage A name ap-

plied to Beers (Chambers Concise Dictionary).

Alginic Acid, its salts and esters.

HSN Code No.3913.10.

Alkali Blue Flushing.

Case Law: Are Paints. CCE. Vs. Lotus Inks (1996) 87

ELT 580 (SC).

Alkali or alkaline-earth metals, rare-earth metals,

scandium and yttrium, whether or not intermixed

or interalloyed; mercury.HSN Code No:2805.

Note : Entry 100 with subentries upto 179 was added

1

100(92)

20

100(140)

1

105

1

100(161)

1

100(37)

VI

IV

IV

IV

V

IV

VI

IV

V

IV

70

5*

5*

5*

12.5

5*

70

5*

14.5**

5*

Alc Alk

1 2 3 4


Rate ofTax (%)

13



by the G.O MS No 502 Rev (CT-II) Dept, dt 1-5-2006

w.e.f 1-5-2006.) Upto 30-04-2006 these entries are

taxable @ 12.5% as per Schedule V.

Alkaloids of cinchona and their derivatives;salts

thereof. - HSN Code No.2939.

Alkaloids of opium and their derivatives;salts thereof

HSN Code No.2939.

Alkaloids of rye ergot and their derivatives; salts

thereof. - HSN Code No2939.

Alkyd Resins. - HSN Code No.3907.50.00.

Alkyl Benzene (Sold under the brand name Therminol

55).

Authority : CCTs Ref.No.PMT/P&L/A.R.Com/57/

2008 dated 08.02.2010.

Alkyl Phenol-formaldehyde resins.

HSN Code No.3909.40.30.

All Electrical Transformers.

All Electronic Toys and Games Articles

All goods sold to unit, operator, developer, Co-devel-

oper and Constractors engaged by them for use in

processing area of the respective Special Economic

Zones except the goods listed in Rule 20(2)(a) of

the Andhra Pradesh Value Added Tax Rules, 2005

Added by Act 28 of 2008 w.e.f. 01.06.2008.

All Hardware of base metal or alloys and other hard-

ware items like locks woven wire nettings, mesh,

cloth sieves, and chain link of all metals.

Note: From 01.07.2006 upto 30.06.2006 @12.5%

as per Schedule V.

All intangible Goods Like Copyright, Patent, REP Li-

censes, DEPB.

All Kinds of Bearings /Ball Bearings.

HSN Code No.8482.

All Kinds of Bricks Including Fly Ash Bricks & Re-

fractory Bricks. HSN Code No.6901

100(116)

100(116)

100(116)

100(155)

100(145)

100(157)

1

1

1(59A)

105

2

10

3

IV

IV

IV

IV

IV

IV

V

V

I

IV

IV

IV

IV

5*

5*

5*

5*

5*

5*

14.5**

14.5**

NIL

5*

5*

5*

5*

Alk All

1 2 3 4


Rate ofTax (%)

14



All Kinds of Hosiery Goods.

All Kinds of Packing material including Hessian cloth

and Jute Twine but excluding Storage Tanks made

of any Materials.

All Kinds of Paper and News Print.

All Kinds of Pulses and Dhalls. - HSN Code No:0713

Case Law: 1.Pulses, other than Black-gram and Green

gram are: 1) Red-gram 2) Bengal-gram 3) Beans

4) Peas 5) Lentils 6) Loba or Alasandalu 7) Horse-

gram 8) Fox-gram Horse ; gram and Fox gram held

to fall under pulses by Board of Revenue Ref: L1

1354/74, dt. 12.09.1976. T.A.No.411/78, dt. 14.07.1978.

2. Fried Peas are General Goods- Boards Ref: No. L1

1354/74, dt. 12.09.1976.

All liquors, bottled and packed as per the provisions

of the A.P. Excise Act, 1968 (including imported li-

quor) but excluding toddy and arrack.

All Purpose Creams/Cold Creams.

Case Law: Creams in common parlance, falling

under the category of Cosmetics and Toilet repara-

tions is understood as a preparation used for clean-

ing, softening, smoothening or protecting the skin.

Balaji General Stores Vs. DCCT. (1987) 65 STC 108(AP).

All Types of Fibres and Fibre Waste.

All types of Yarn and sewing thread other than cot-

ton yarn in Hank and Silk yarn in Hank.

HSN Code No:5106.

All Varieties and Forms of Spices.

All Varieties of Cotton (Ginned or Unginned).

HSN Code Nos. 5201 & 5203.

Allethrin. - HSN Code No. 3808.10.36.

Allobarbital (INN), amobarbital (INN), barbital (INN),

butalbital (INN), butobarbital (INN), cyclobarbital

(INN), methylphenobarbital (INN), pentobarbital

(INN), secbutabarbital (INN), phenobarbital (INN),

34

90

44

82

1

1

26

6

59

79

100(140)

100(112)

IV

IV

IV

IV

VI

V

IV

IV

IV

IV

IV

IV

5*

5*

5*

5*

70

14.5**

5*

5*

5*

5*

5*

5*

All All

1 2 3 4


Rate ofTax (%)

15



secobarbital (INN), and vinylbital (INN); salts thereof

HSN Code No. 2933.53.00.

Allopathic Medicines (Medicines).

Alloy Copper Earth Wire.

Case Law: Held to be Electrical Goods. State of TN.

Vs. Universal Agencies (1984) 56 STC 269.

Alloy of Brass, Bronze,Copper and Aluminium.

Alloy or Non-Alloy Steel of Hollow Drill Bars and

Rods. HSN Code No.7228.

Alloy Steel Flat-rolled products of a width of 600mm

or more. HSN Code No.7225.

Alloy Steel Flat-rolled products of width less than

600mm. HSN Code No:7226.

Alloy steel in ingots or other primary forms; semi-

finished products of other alloy steel.

HSN Code No: 7224.

Alloy Steel of Agles, shapes and sections.

HSN Code No:7228.

Alloy Steel of Bars and rods. - HSN Code No:7227.

Alloy Steel of Hot-rolled. - HSN Code No:7227.

Alloy Steel of irregularly wound coils.

HSN Code No:7227.

Alloy Steel of Wire. - HSN Code No:7229.

Alloy (Iron and Steel).

Alloys and extrusions of Ferrous and non-ferrous

metals

Allyl isothiocyanate - HSN Code No. 2930 90 80.

Almalio.

Case Law: Is Perfumed Hair Oil. CCE Vs Zandu Phar-

maceutical Woks Ltd., (2007) 49 STA 230 (SC).

Almirahs and Safes.

Almond (Dry Fruits, Nuts and Kernels).

Case Law: Held to be Dry Fruit TTD Co-op Society

Ltd.,Vs. State of A.P. (1998)109 STC 617 and Union of

India Vs. Sun Export Corp. (2002) 144 ELT 499 (SC).

88

1

27

27(14)

27(11)

27(12)

27(10)

27(14)

27(13)

27(13)

27(13)

27(15)

70

27

100(109)

1

1

1

IV

V

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

V

V

V

5*

14.5**

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

14.5**

14.5**

14.5**

AlmAll

1 2 3 4


Rate ofTax (%)

16



Aloxide Paper.

Case Law: Held to be used for Polishing Plywood.

Jayasree Timber Products Vs. CCE 1992 (62) ELT 235

Alpha Naphthylamine - HSN Code No.2921.45.11.

Alpha naphthylamine, Phenyl alpha naphthylamine,Phenyl beta naphthylamine, Amino F-acid,

Aminolineli-R-acid, Sodium naphthionate.

HSN Code No. 2921.Alpha Picoline (2-methyl pyridine).

HSN Code No. 2933.39.12.

Apparatus based on the use of Alpha, beta or gamma

radiations, whether or not for medical, surgical, den-

tal or veterinary uses, including radiography or ra-

diotherapy apparatus, X-Ray tubes and other X-Ray

generators, high tension generators control panels,

and desks, screens, examination or treatment tables

or chairs and the like.

HSN Code No: 9022.

Entries from 102 to 113 are added by G.O.Ms.No.795

Dt: 29th June, 2006 w.e.f 01-07-2006). Upto 30-06-2006 liable to tax at 12.5% under Schedule V.

Alphabet Chart.

Case Law: Held to be Reading Books. Kannan ArtCalenders Vs. State of T.N. (2002) 128 STC 498.

Alpins.

Authority:CCTs Ref.No.PMT/P&L/A.R.Com/76/2008 dated 29.07.2009. - HSN Code:7319.30.00.

Alprazolam (INN), camazepam (INN)

chloridiazepoxide (INN), clonazepam (INN),clorazepate, delorazepam (INN), diazepam (INN),

estazolam (INN), ethyl loflazepate (INN), fludiazepam

(INN), flunitrzepam (INN), flurazepam (INN),halazaepam (INN), lorazepam (INN), lormetazepam

(INN), mazindol (INN), medazepam (INN), midazolam

(INN), nimetazepam (INN), nitrazepam (INN),nordazepam (INN), HSN Code No. 2933.91.00.

1

100(101)

100(101)

100(112)

103(18)

5

1

100(112)

V

IV

IV

IV

IV

I

V

IV

14.5**

5*

5*

5*

5*

NIL

14.5**

5*

Alo Alp

1 2 3 4


Rate ofTax (%)

17



Alta.

Alternator.

Case Law: Held to be a part of Generating Set. Asian

Power Control Vs. Collector (1993) 68 ELT 185 and

Collector Vs. A.P. Paper Mills (1993) 68 ELT 583.

Aluminates. - HSN Code No. 2841.10.

Aluminium Hydroxide Paste and Magnesium.

Case Law: Are to be Taxed as Bulk Drugs and not

as unclassified Item under Schedule V of AP VAT Act.,

2005. ESPI Industries & Chemicals (P) Ltd., Vs. CTO

(2008) 12 VSTC 112.

Aluminium and copper cables excluding single core

wire upto 6 sqmm. w.e.f. 1/9/2005 (upto 30.8.2005

taxable @ 12.5%).


Aluminium Based Alloys/Ingots.

Aluminium Beedings.

Aluminium bicarbonate - HSN Code No. 2836.99.30.

Aluminium bicarbonate (other).

HSN Code No.2836.99.90.

Aluminium Billets.

Aluminium Blocks.

Aluminium Boxes for any material (other than

compressed or liquefied gas), of a capacity not

exceeding 300 lts., whether or not lined or heat

insulated, but not fitted with mechanical or thermal

equipment. HSN Code No.7612.

Aluminium Cables excluding Single Core Wires Up

to 6 Sq.mm.

Aluminium Cans of any material (other than

compressed or liquefied gas), of a capacity not

exceeding 300 lts., whether or not lined or heat

insulated, but not fitted with mechanical or thermal

equipment HSN Code No.7612.

23

1

100(71)

16

38

27

27

100(67)

100(67)

27

27

90

38

90

I

V

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

NIL

14.5**

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

AluAlt

1 2 3 4


Rate ofTax (%)

18



Aluminium caps, seals, capsules and closers.

HSN Code No. 8309.90.20.

Aluminium casks of any material (other than com-

pressed or liquefied gas), of a capacity not exceed-

ing 300 lts., whether or not lined or heat insulated,

but not fitted with mechanical or thermal equipment

HSN Code No.7612.

Aluminium Casks, drums, cans, boxes and other simi-

lar containers of any materials (other than com-


ing 300 lts. Whether or not lined or heat insulated,

but not fitted with mechanical or thermal equip-

ment. - HSN Code.No.7612.

Aluminium chlorite. - HSN Code No. 2828.90.40.

Aluminium Circles.

Aluminium Conductors. HSN Code No.7604.

Aluminium Containers of any material (other than

compressed or liquefied gas), of a capacity not ex-

ceeding 300 lts., whether or not lined or heat insu-

lated, but not fitted with mechanical or thermal

equipment HSN Code No.7612.

Aluminium Containers for Compressed or Liquified

Gas HSN Code No:7613.

Aluminium Dabbas.

Aluminium Domestic Utensils.

Aluminium dross - HSN Code No. 2620.40.10.

Aluminium Drums for any material (other than com-


ing 300lts., whether or not lined or heat insulated,

but not fitted with mechanical or thermal equipment

HSN Code No.7612.

Aluminium Extrusion Profiles. Sched. IV @4%.

Authority:CCTs Ref.No.PMT/P&L/A.R.Com/5/2009

dated 23.10.2009.

Aluminium Foils (whether or not printed or backed

100(179)

90

90(16)

100(58)

27

27(38)

90

90(17)

90

7

100(185)

90

27

90(15)

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

AluAlul

1 2 3 4


Rate ofTax (%)

19



with paper, paper board plastics or similar backing

materials) of a thickness (excluding any backing) not

exceeding 0.2 mm. - HSN Code No: 7607.

Aluminium Gas Tandoor (Stove).

Case Law: Held tobe Aluminium Utensils. Collector

Vs. Devi Dayal Aluminium Ind. 1985 (21) ELT 917.

Aluminium Hydroxide. - HSN Code No: 2818.30.00.


by the G.O MS No 502 Rev (CT-II) Dpt, dt 1-5-2006

w.e.f 1-5-2006.) Upto this item was taxable at 12.5%

as per Schedule V.

Aluminium Molybdate - HSN Code No. 2841.70.10.

Aluminium Ores and Concentrates (other).

HSN Code No. 2606.00.90.

Aluminium Ores and Concentrates.

HSN Code No:2606

Aluminium Paint

Aluminium Panel Sheets (High bonded) with -

HSN Code No:7606.11.90.


Aluminium Paste. - HSN Code No. 3212.90.30.

Aluminium Pellets

Aluminium Phosphite (for example Phostoxin) HSN

Code No.3808.10.12.

Aluminium Plates and Utensils.

Aluminium Plates, Sheets and Strip, of a thickness

exceeding 0.2 mm HSN Code No.7606

Aluminium Powders and Flakes. - HSN Code No.7603.

Aluminium Pressure Cookers.

Aluminium Profiles used in Curtain Wall Panels.

HSN Code : 7604.20.

Authority:CCTs Ref.No.PMT/P&L/A.R.Com/103/

2007 dated 30.07.2009.

Aluminium Pure or Alloy in Specified form of Ingots.

Aluminium Rods. - HSN Code No.7604.

7

100(49)

100(71)

100(12)

100(12)

1

27

100(130)

27

100(140)

7

27

27(37)

7

27(38)

27

27(38)

IV

IV

IV

IV

IV

V

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

5*

5*

5*

5*

5*

14.5**

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

Alu Alu

1 2 3 4


Rate ofTax (%)

20



Aluminium Scrap Castings.


dated 23.10.2009.

Aluminium Scrap. - HSN Code No.7602.

Aluminium Sheet perforated (Aluminium Grills).


dated 23.10.2009.

Aluminium Sheets of a thickness exceeding 0.2mm.

HSN Code No.7606.

Aluminium Slabs - HSN Code No.7606.

Aluminium Strips - HSN Code No.7606

Aluminium Tube and Pipes - HSN Code No:7608.

Aluminium Tube or Pipe fittings (For example, Cou-

plings, Elbows, Sleeves) - HSN Code No.7609.

Aluminium Utensils and Kitchenware.

Aluminium Waste and Scrap - HSN Code No.7602

Aluminium Windows with and without glass.


2010. Dated.03.01.2011.

Aluminium Wires & Wire Rods - HSN Code No:7605.

Aluminum Alloy Conductors - HSN Code No.7604

Authority:A.R.COM/352/2005 Dated:07.10.2005.

Aluminum Alloy wire scrap - HSN Code No: 7602

(Authority: A.R.COM/352/2005 Dated: 07.10.2005).

Aluminum Bars, Rods and Profiles - HSN Code

No:7604.

Aluminum Branded Wires and Strips.


Aluminum Capton Covered Wires and Strips.


Aluminum Conductors - HSN Code No.8544.


Aluminum Conductors Alloy Reinforced.

HSN Code No.8544.


1

27(36)

1

27(40)

27(40)

27(40)

45(16)

45(15)

7

27(36)

1

27(39)

27(38)

39(38)

27(38)

1

1

39(26)

39(26)

V

IV

V

IV

IV

IV

IV

IV

IV

IV

V

IV

IV

IV

IV

V

V

IV

IV

14.5**

5*

14.5**

5*

5*

5*

5*

5*

5*

5*

14.5**

5*

5*

5*

5*

14.5**

14.5**

5*

5*

Alu Alu

1 2 3 4


Rate ofTax (%)

21



Aluminum Cotton Covered Wires and Strips.


Aluminum Enameled Wire and Strips.


Aluminum Fiber Glass Covered Wires and Strips.

Authority:A.R.COM/432/2005 Dt: 22.12.2005.

Aluminum Litho Sheets / Plates.

HSN Code No. 8442.50. 20.

Aluminum Ores and Concentrates.

HSN Code No: 2606.



w.e.f 1-5-2006.) Upto 30-04-2006 this item was tax-

able at 12.5% under Schedule V.

Aluminum Paper Covered Wire and Strips.


Aluminum Plates with.- HSN Code No. 8442 used for

printing do fall under entry 102 (17) of the IV Sched-

ule of the AP VAT Act, 2005 and liable to tax @ 4%.

w.e.f. 1-7-2006.


Aluminum Plates, Sheets and strip, of a thickness

exceeding 0.2mm HSN Code No: 7606.

Aluminum Poly Covered Wires and Strips.


Aluminum Powders and Flakes. - HSN Code No: 7603.

Aluminum Scrap. HSN Code No : 7602.


Aluminum Tube or Pipe Fittings (for example, cou-

plings, elbows, sleeves).HSN Code No:7609.

Aluminum Tubes and Pipes. - HSN Code No: 7608.

Aluminum Unwrought. - HSN Code No: 7601.

Aluminum waste and scrap. - HSN Code No: 7602.

Aluminum Wire scrap. - HSN Code No : 7602.


1

1

1

102(17)

100(12)

1

102(17)

27(40)

1

27(37)

27(36)

45(15)

45(16)

27(35)

27(36)

27(36)

V

V

V

IV

IV

V

IV

IV

V

IV

IV

IV

IV

IV

IV

IV

14.5**

14.5**

14.5**

5*

5*

14.5**

5*

5*

14.5**

5*

5*

5*

5*

5*

5*

5*

Alu Alu

1 2 3 4


Rate ofTax (%)

22



Aluminum wire. - HSN Code No:7605.

Alusandulu. - HSN Code No:0713.


Ambada Oil.

Case Law: Held to be Edible Oils. State of Andhra

Pradesh. Vs. Laxmi Dall Oil Mills(1993) 90 STC

279.A.P.(1992) 15 APSTJ 162 (APHC).

Ambada Seed used for sowing purpose.

Ambar Charkha and Charkha.

Ambulance Van.

Amchur (Pulp of Mango).

Note: This entry was added by G.O.Ms. No. 795, Rev.

Dt: 29-06-2006 w.e.f dt : 01-0702006 Upto 30-06-

2006, this item was taxable to @ 12.5% as per Sched-

ule V.


Amchur(Spices)

Amfepramone (INN) and salts thereof.

HSN Code No. 2922.31.00.

Amfetamine (INN), benzfetamine (INN)

dexamfetamine (INN), etilamfetamine (INN)

fencamfamin(INN), lefetamine (INN), levamfetamine

(INN), mefenorex (INN) and phentermine (INN);

salts thereof 2921.49 Other : HSN Code No.

2921.46.00.

Amine-function compounds. - H.S.N. Code: 2921. (En-

try 100 with subentries upto 179 was added by the

G.O.MS.No.502 Rev (CT-II) Dpt, dt 1-5-2006 w.e.f

1.5.2006.

Amino - alcohols, other than those containing more

than one kind of oxygen function, their ethers and

esters; salts thereof : HSN Code No. 2922.

Amino acetic acid (glycine).

HSN Code No. 2922.49.10.

Amino anisic acid anilide. HSN Code No. 2922.50.14.

27(39)

82

67

44

6

1

107

59

100(102)

100(101)

100(101)

100(102)

100(102)

100(102)

IV

IV

IV

I

I

V

IV

IV

IV

IV

IV

IV

IV

IV

5*

5*

5*

NIL

NIL

14.5**

5*

5*

5*

5*

5*

5*

5*

5*

Alu Ami

1 2 3 4


Rate ofTax (%)

23



Amino butanol (other). - HSN Code No. 2905.14.90.

Amino butanol. - HSN Code No. 2905.14.30.

Amino F-acid. - HSN Code No. 2921.45.14.

Amino pyridine. - HSN Code No. 2933.39.11.

Amino salicylate. - HSN Code No. 2918.23.20.

Amino-acids, other than those containing more than

one kind of oxygen function, and their esters; salts

thereof. - HSN Code No. 2922.

Amino-alcohol-phenols, amino-acid-phenols and

other amino-compounds with oxygen function. -

HSN Code No.2922.50

Amino-aldehydes, amino-ketones and

aminoquinones, other than those containing more.

- HSN Code No. 2922.30.

Aminodial. - HSN Code No.2922.50.22.

Amino-g-acid. - HSN Code No.2922.21.10.

Aminohydroxynaphthalene sulphonic acids and their

salts : HSN Code No.2922.21.

Amino-j-acid. - HSN Code No.2922.21.20.

Aminolineli-R-acid. - HSN Code No.2921.45.15.

Amino-naphthols and other amino-phenols,other

than those containing more than one kind of oxy-

gen function, their ethers and esters; salts thereof.

HSN Code No.2922.

Aminophylline (cordophylin).

HSN Code No. 2933.59.10.

Amino-resins, phenolic resins and polyurethanes,

in primary forms. HSN Code No.3909.

Amino-resins, polyphenylene oxide, phenolic resins

and polyurethanes in primary forms. - H.S.N. Code.

No. 3909.

Note : Entry 100 with subentries upto 179 was added


w.e.f 1-5-2006.) Upto 30.04.2006. this item was tax-

able at 12.5% as per Schedule V.

100(85)

100(85)

100(101)

100(112)

100(98)

100(102)

100(102)

100(102)

100(102)

100(102)

100(102)

100(102)

100(101)

100(102)

100(112)

100(157)

100(157)

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

Ami Ami

1 2 3 4


Rate ofTax (%)

24



Amino-resins, Polyphenylene Oxide, Phenolic Resins

and Polyurethanes in Primary Forms. HSN CodeNo. 3909.


by the G.O.Ms.No.502Rev(CT-II)Dpt, dt 1-5-2006 w.e.f.

1-5-2006.)

Aminorex (INN), brotizolam (INN), clotiazepam

(INN), claxazolam (INN), haloxazolam (INN),ketazolam (INN), mesocarb (INN), oxazolam (INN),

pemoline (INN), phendimetrazine (INN) and phen-

metrazine (INN); salts thereof.

HSN Code No.2934.91.00.

Amitryptyline HCl. - HSN Code No. 2942.00.25.

Amla Hair Oil, (Herbal Product) w.e.f. 1-09-2006 G.O.

Ms. No. 1625, dt. 6-11-2006 and G.O.Ms. No. 818,

dt. 30-06-2008.


Amla Murabba.

Note: Preserved in sealed containers and marketed

falls under the scope of entry 107 OF IV Schedule,

taxable @ 4% w.e.f. 1-7-2006.


Amlodipine Besilate - HSN Code No:2942.00.90.


Ammeters, Volt meters and Watt Meters.

HSN Code No.9030.39.10.Ammonia (Gas).

Case Law: Held that Ammonia is not a Fertiliser

but falls within the purview of Gases. CoromandalFertilisers Vs. Union of India (1984) 17 ELT 607 (SC)

and Madras Fertilisers Ltd Vs. AC. CE (1994) 69 ELT

625 (SC).Ammonia Condenser.

Case Law: Held to be not classifiable as Refrigerat-

ing Equipment but Machinery. Universal Heat Ex-

changers Vs. Commissioner 2000 (122) ELT 770.

100(157)

100(113)

100(117)

1

107

88

103(23)

1

1

IV

IV

IV

V

IV

IV

IV

V

V

5*

5*

5*

14.5**

5*

5*

5*

14.5**

14.5**

Ami Amm

1 2 3 4


Rate ofTax (%)

25



Ammonia in aqueous solution.

HSN Code No 2814.20.00.

Ammonia Paper (Paper).

Case Law:Held to be paper. Asian Reprographics (p)

Ltd. Vs. State of A.P. (2000) 119 STC 313(AP), (2000)

31 APSTJ 71(A.P.).

Ammonia, Anhydrous or in Aqueous Solution.

HSN Code. No. 2814.



w.e.f 1-5-2006.) Upto 30-04-2006 this item was tax-

able @ 12.5% as per Schedule V.

Ammoniacal gas liquors and spent oxide produced

in coal gas purification, case hardening compound,

heat transfer salts; mixture of diphenyl and diphe-

nyl oxide as heat transfer medium, mixed polyethyl-

ene glycols; salts for curing or salting, surface ten-

sion reducing agents:

HSN Code No. 3824.90.11.

Ammonium Carbonate. - HSN Code No: 2836.


Ammonium Chloride. - HSN Code No. 2827.10.00.

Ammonium Fluorides. - HSN Code No. 2826.11.10.

Ammonium Hydroxide (other).

HSN Code No.2825.90.90.

Ammonium Hydroxide. - HSN Code No. 2825.90.50.

Ammonium Molybdate (Chemical Fertilizers).

Case Law: Held to be Fertilisers. VBC Ind. Vs. Com-

missioner 2000 (121) ELT A222 (SC).

Ammonium Nitrate.

Case Law: Held to be Fertilisers. VBC Ind., Vs. Com-

missioner. 2000 (121) ELT A222 (SC).

Ammonium Nitrate Fuel Oil. - HSN Code No. 3600.

Case Law: Held to be a Prepared Explosive. Com-

missioner Vs. ACC Ltd., (2001) 132 ELT 712.

100(45)

44

100(45)

100(148)

100(67)

100(57)

100(56)

100(55)

100(55)

19

19

1

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

V

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

14.5**

Amm Amm

1 2 3 4


Rate ofTax (%)

26



Ammonium Nitrate. HSN Code.3102.30.00.

Ammonium Nitrate High Density (Fertilizer Grade)

with HSN. No 3102.


Ammonium Nitrate Melt. - HSN Code No. 3601.

Case Law: Held to be not Fertilisers but being used

in the Manufacture of Explosives General Goods.

IDL Chemicals Ltd., Vs.Union of India and others 1996

(86) ELT 182 (SC).

Ammonium Nitrate, whether or not in aqueous so-

lution.


Ammonium Sulphate (Chemical Fertilizers).

HSN Code No.3102.29.00.

Ammonium Sulpho Nitrate (Chemical Fertilizers). HSN

Code No.3102.29.10.

Ammonium Sulphocyanide.

HSN Code No. 2837.20.10.

Ammunitions.

Amodiaquine.

Amperometer.

Case Law: Held to be Electrical Goods. Commissioner

of Sales Tax Vs. Import Association (1975) 35 STC 491.

Amplifier sets (P.A. systems) (Mike sets).


Amplifiers. - HSN Code No. 8543.89.


Ampl ifiers of Radios and their Parts &

Accessories.

Amplifiers of T.V.s

Ampoules and other Containers of Glass of kind used

for the conveyance or Packing of Goods.

HSN Code No: 7010.

Ampoules. - HSN Code No. 7010.10.00.

Amrutanjan Painbalm.

19

19

1

19

19

100(68)

19

1

88

1

1

1

1

1

90(12)

100(175)

88

IV

IV

V

IV

IV

IV

IV

V

IV

V

V

V

V

V

IV

IV

IV

5*

5*

14.5**

5*

5*

5*

5*

14.5**

5*

14.5**

14.5**

14.5**

14.5**

14.5**

5*

5*

5*

AmrAmm

1 2 3 4


Rate ofTax (%)

27



Case Law: An Ayurvedic Medicine.

Amrutanjan Ltd., Vs CCE (1995) 77 ELT 500 (SC) &

(1996) 9 SCC 413 (SC).

Amul Tazza Milk.

Case Law: Is not a milk product but Pasteurised Milk

Gujarat Co-operative Milk Marketing Federation Ltd.,

Vs.. State of Kerala (2008) 15 VSTC 384(Ker).

Amulet Made of Gold/Silver.

Amulya Instant Milk.

Case Law: Held to be Milk Foods. Banas Katha Dist.

Co-op Milk producers Union Ltd., Vs Collector 1998

(102) ELT 714.

Amylases Enzymes. - HSN Code No. 3507.90.62.

Analgesic

Analgin. - HSN Code No. 2933.19.70.

Analog Plain Paper Copiers and Spares and

Consumables for the same -HSN Codes 9009 & 9001.


Analytical / Process Instruments like Chlorine Ana-

lyzer, Conductive Analyzer & Portable Low Level

Dissolved Oxygen Analysers. -HSN Code No.9027.

Authority. Advance Ruling in CCTs Ref.No.PMT/

P&L/A.R.Com/90/2007 dated 27.09.2008.

Anapa Ginjalu (Pulses).

Andalusite, Kyanite and Sillimanite.

HSN Code No. 2508.50.

Andalusite. - HSN Code No. 2508.50.10.

Andorpogan Muricatus (Medicinal Herbs and Coun-

try Drugs).

Andropgrahic Paniculat (Medicinal Herbs and Coun-

try Drugs).

Anemometer.

Angles Channels and Pipes made of Aluminium.

Angles, Shapes and Sections made of Iron or Non-

alloy Steel HSN Code No:7216.

16

2

1

100(133)

88

100(112)

1

103(21)

82

100(182)

100(182)

32

32

103

1

70 (12)

I

III

V

IV

IV

IV

V

IV

IV

IV

IV

IV

IV

IV

V

IV

NIL

1

14.5**

5*

5*

5*

14.5**

5*

5*

5*

5*

5*

5*

5*

14.5**

5*

Amu Ang

1 2 3 4


Rate ofTax (%)

28



Anhydrous Alcohol/Ethanol.

Anhydrous ammonia. - HSN Code No.2814.10.00.

Anhydrous Dextrose. - HSN Code No.2913.

Aniline and its Salts. - HSN Code No.2921.41.

Aniline derivatives and their Salts.


Aniline Hydrochloride.- HSN Code No.2921.41.20.

Aniline. - HSN Code No. 2921.41.10.

Animal (including fish) fats and oils refined or puri-

fied. HSN Code. No.1501 to 1505.

Note: Entry100 with subentries upto 179 was added

by the G.O.Ms.No.502 Rev (CT-II)Dpt, dt 1-5-2006.

w.e.f 1-5-2006).Upto 30-04-2006 liable to tax at

12.5% under Schedule V.)

Animal Black (for example bone black, ivory black),

including Spent. - HSN Code No. 3802.90.20.

Animal Drawn Vehicles.

Animal Driven Agricultural Implements.

Animal fats and oils and their fractions whether or

not refined, but not chemically modified.

HSN Code No:1506.


by the G.O.Ms.No.502 Rev (CT-II) Dpt,dt 1-5-2006

w.e.f 1-5-2006. Upto 30-04-2006 liable to tax at

12.5% under Schedule V.)

Animal Feed.

Animal Fodder


Animal Hair.

Animal or vegetable fats boiled, oxidized, dehydrated,

sulphurized, blown, polymerized by heat in vaccum

or in inert gas or therwise chemically odified; ined-

ible mixtures or preparations of fats and oils of this

chapter. - HSN Code No. 1518.


1

100(45)

100(93)

100(101)

100(101)

100(101)

100(101)

100(1)

100(136)

1

1

100(2)

3

3

24

100(4)

V

IV

IV

IV

IV

IV

IV

IV

IV

V

I

IV

I

I

I

IV

14.5**

5*

5*

5*

5*

5*

5*

5*

5*

14.5**

NIL

5*

NIL

NIL

NIL

5*

AniAnh

1 2 3 4


Rate ofTax (%)

29




w.e.f 1-5-2006. Upto 30-04-2006 liable to tax at

12.5% under Schedule V.

Animal Rennet (other). - HSN Code No.3507.10.91.

Animal Rennet. - HSN Code No. 3507.10.11.

Animals of all kinds.(Live Stocks).

Anise or Badian . - HSN Code No:0909.10

Aniseed (Sompu)

Anisidines, dianisidines, phenetidines and their salts.


Anklet made of Gold/Silver

Annual reports, Application Forms and similar

Printed Material.

Answer Books

Antennas & Aerials and their Parts.

HSN Code No: 8529.10.


Anthranilic acid and its salts.

HSN Code No.2922.43.00.

Anti AIDS Drugs

Anti Biotics. - HSN Code No:2941

Anti Dandruff Shampoos.

Case Law: Held to be Drugs & Medicines [B.P.L. Phar-

maceuticals Ltd., Vs. Collector CE (1997) 104 STC

164 (SC)]

Anti Septic Creams & Lotions.

Case Law: Dettol an antiseptic Cream (lotion) is not

a Cosmetic, but is to be taxable as Drug, [State of

Orissa Vs. Reckitt & Colaman of India Ltd. 97 STC 279].

Note : Antiseptic an agent which destroys bacteria

or prevents their growth (Chambers Sc. Tech. Dic).

Anti-knock compound sludges.

HSN Code No. 2620.29.00.

Antimony and articles thereof, including waste and

scrap. - HSN Code No: 8110.

100(133)

100(133)

24

59

59

100(102)

2

47

25

39

100(102)

88

88

88

88

100(185)

27(64)

IV

IV

I

IV

IV

IV

III

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

5*

5*

NIL

5*

5*

5*

1

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

Ani Ant

1 2 3 4


Rate ofTax (%)

30



Antimony ores and concentrates (other).

HSN Code No. 2617.90.00.

Antimony ores and concentrates.

HSN Code No. 2617.10.00.

Antimony oxides (other). - HSN Code No. 2825.90.

Antimony oxides. - HSN Code No. 2825.80.00.

Anti-oxidants for Rubber.- HSN Code No. 3812.30.10.

Anti-oxidising preparations and other compound

stabilisers for rubber or plastics.

HSN Code No. 3812.30

Anumulu. - HSN Code No: 0713.


Anvils and Portable Forges. HSN Code No.8205.80.10.

Anvils; Portable Forges; hand or pedal operated

grinding wheels with frameworks.


APC Powder.

Case Law: APC Powder is being used in Producing

casting. It is a flux used as an anti-piping compound

General Goods [Collector of CE Vs. Rapsri Engg. Ind.,

1991(56) ELT 449].

Appallams (Papad).

Note: This Entry was added by G.O.Ms.No.795 Dt:

29th June, 2006 w.e.f 01-07-2006 Upto 30-06-2006.

Appalams were liable to tax at 12.5% under Sched-

ule V.

Apparatus based on the use of alpha, beta or

gamma radiation, whether or not for medical,

surgical, dental or veterinary uses, including

radiography or radiotherapy apparatus. - HSN

Code No. 9022.21.00

Apparatus based on the use of Alpha, beta or gamma

radiations, whether or not for medical, surgical,

dental or veterinary uses, including radiography or

radiotherapy apparatus, X-Ray tubes and other X-

100(23)

100(23)

100(55)

100(55)

100(142)

100(142)

82

103(4)

103(4)

1

112

103(18)

103(18)

IV

IV

IV

IV

IV

IV

IV

IV

IV

V

IV

IV

IV

5*

5*

5*

5*

5*

5*

5*

5*

5*

14.5**

5*

5*

5*

Ant App

1 2 3 4


Rate ofTax (%)

31



Ray generators, high tension generators control

panels, and desks, screens, examination or treatment

tables or chairs and the like.HSN Code No: 9022.

Entries from 102 to 113 are added by G.O.Ms.No.795

Dt: 29th June, 2006 w.e.f 01-07-2006). Upto 30-06-

2006 liable to tax at 12.5% under Schedule V.

Apparatus based on the use of x-rays or of alpha,

beta or gamma radiations, whether or not for medi-

cal, surgical, dental or veterinary uses, including ra-

diography or radiotherapy apparatus, x-ray tubes

and other x-ray generators, high tension genera-

tors, control panels and desks, screens, examina-

tion or treatment tables, chairs and the like HSN Code

No. 9022.

Apparatus based on the use of X-rays, whether or

not for medical, surgical, dental or veterinary uses,

including radiography or radiotherapy apparatus.

HSN Code No.9022.12.00

Apparatus for rapid heating of semi-conductor de-

vices; apparatus for chemical or physical vapour

deposition on semiconductor wafers; apparatus for

chemical vapour deposition on LCD substratus.

HSN Code No. 8419.89.70.

Apparels

Apparels Surgical

Apple Juice Sold in Sealed Containers. Upto

30.06.2006 liable to tax @12.5% from 01.07.2006

onwards.

Apple Juice Sold Unpacked. Upto 30.06.2006 liable

to tax @12.5% from 01.07.2006 onwards.

Appliances Electrical

Appliances Electronic

Application Forms and similar printed material.

Apricots (Dry Fruits, Nuts and Kernals).

Aprons (Pharmaceutical & Surgical Products).

103(18)

103(18)

1

52

88

107

107

1

1

47

1

88

IV

IV

V

IV

IV

IV

IV

V

V

IV

V

IV

5*

5*

14.5**

5*

5*

5*

5*

14.5**

14.5**

5*

14.5**

5*

Ray Apr

1 2 3 4


Rate ofTax (%)

32




Aptitude Test Booklets.

Case Law: Held to be Books for Reading. TATA

Consultancy Vs. Collector 1991 (53) ELT 454.

Aqua Guard Water Filter.

Case Law: When Electrical Operated is an electrical

goods not mere water filter. Eureka Forbes Ltd., Vs.

State of Kerala. (2007) 2 KLT 962.

Aquatic feed supplements w.e.f.1.9.2006.


Aquatic feed, poultry feed and cattle feed including

grass, hay and straw and feed supplements and

nutrients.

Note: The original entry 3.Aquatic feed, poultry feed

and cattle feed including grass, hay and straw is sub-

stituted by the G.O.Ms.No.1625Rev (CT-II)dept, dated

6-11-2006. w.e.f 01-09-2006).

Aquatic Products sold in sealed containers or in a

Frozen state.

Aquatic Products when not sold in sealed containers

or in a Frozen state.

Aqueous Solution (soda lye or liquid soda).

HSN Code No 2815.12.00.

Arabinoside (Life Saving Drugs).

Aragaja, Javvadu and Punugu (Scents & Perfumes).

Arak.

Araldite/Araldite Adhesive Packs.

Case Law: Held to be Adhesives. Cibatul Ltd., Vs. Col-

lector of CE. 1996 (85) ELT 197 and Allied Agencies Vs.

State of A.P. (1995) 21 APSTJ 67 (STAT).

ARC or Cinema Carbons.

Case Law: Held to be Accessories of Cinemato-

graphic Equipment. Annapurna Carbon Ind. Co. Vs.

State of A.P. (1976)37 STC 378 (SC) & Union Carbide

India Ltd. Vs. State of A.P. (1995) 98 STC I (SC).

5

1

3

3

1

24

100(46)

88

1

33

1

1

I

V

I

I

V

I

IV

IV

V

I

V

V

NIL

14.5**

NIL

NIL

14.5**

NIL

5*

5*

14.5**

NIL

14.5**

14.5**

Apt ARC

1 2 3 4


Rate ofTax (%)

33



ARC Welding Rods.

Arecanut / Betel Nut - Whole.

HSN Code. No.0802.90.11.

Arecanut, Betel Nut and Betel Nut Powder with ad-

ditives, Supari and Mouth Fresheners made of

somph and corriander powder with additives.

Arecanut, Betel nut grounded.

HSN Code No-0802.90.13.

Arecanut, Betel nut Split. HSN Code No.0802.90.12.

Arecanut, Betel nut Whole. HSN Code No:0802.90.11.

Arecanut/Betel Nut - Grounded (Powder).


Arecanut/Betel Nut-Split, Betel nut/Arecant-Split.


Argon (other). - HSN Code No. 2804.29.

Argon. - HSN Code No 2804.21.00.

Arhar (Toor/Toordhal). - HSN Code No:0713.

Arise or badian. - HSN Code No:0909.

Arishtams and Asavas.

Upto 31-08-2006

From 01-09-2006

Case Law: Are to be taxed as Ayurvedic Medicins.

Arya Vaidya Pharmacy Vs. State of T.N. (1989) 74 STC

346.

Arita (Herbal Product) From 01-09-2006 G.O. Ms.No.

1625, dt. 06-11-2006 and G.O.Ms. No. 818,dt. 30-06-

2008.


Armature.

Aromatic polyamines and their derivatives; salts

thereof : HSN Code No.2921.51.

Aromex. - HSN Code No. 2707.90.

Arrack

Array Test Panels for Lcmaaau Tpclma 16.


24

8

8

8

8

8

8

8

100(36)

100(36)

82

59(7)(a)

88

117

88

117

1

100(101)

100(27)

33

1

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

V

IV

IV

I

V

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

4

5*

4

5*

14.5**

5*

5*

NIL

14.5**

ArrARC

1 2 3 4


Rate ofTax (%)

34



2010. Dated 12.05.2011.

Arrow Root.

Case Law: Are Vegetables. D.C. Vs. Viswambaram

(1979) 44 STC 399 affirmed in 1995 SUPP 3 SCC 692

(SC).

Arrow Root Powders.

Case Law: Held that Arrow-Root Powder is neither

article of food nor a preparation of Vegetable. Are

General Goods. State of T.N. Vs. A.K. Sundharam

(1983) 54 STC 82.

Arsenic Disulphide (artificial).

HSN Code No.2813.90.10.

Arsenic Pentaoxide. HSN Code No.2811.29.10.

Arsenic Trioxide. - HSN Code No 2811.29.20

Arsenic. - HSN Code No 2804.80.00.

Art Paper.

Articles and Equipment for general physical exer-

cise, gymnastics, athletics, other sports (including

table tennis) or outer games, not specified or in-

cluded elsewhere in this chapter; swimming pools

and paddling pools. - HSN Code No:9506.

Articles and Equipments for Gymnastics including

Health Fitness Equipments. - HSN Code No:9506.

Articles and Equipments for Physical and General

Exercise falling under HSN Code No.9506.


Articles and Jewellery made of Bullion or Specie or

any other precious metals and jewellery embedded

with Precious stones and semi-precious stones.

Note: The original entry 2.Articles and Jewellery

made of bullion or specie or both and Jewellery

embedded with precious stones and semi-precious

stones and gold coated or gold covered jewellery

was substituted by Act No. 23 of 2005 dated 26th

Oct, 2005 w.e.f. 01.09.2005).

18

1

100(44)

100(190)

100(190)

100(36)

44

60(2)

60(2)

60(2)

2

I

V

IV

IV

IV

IV

IV

IV

IV

IV

III

NIL

14.5**

5*

5*

5*

5*

5*

5*

5*

5*

1

ArtArr

1 2 3 4


Rate ofTax (%)

35



Articles Coated with Pharmaceutical Substances.

Articles for the Conveyance or Packing of Goods, of

plastics, Stoppers, Lids, Caps and other closures of

plastics,* but not including (a)Insulated Wares and

(b)Bags of type which or used for packing of goods

at the time of sale for the convenience of custom-

ers including carry bags.

HSN Code No. 3923.

Note: Upto 30.04.2006 these articles were being tax-

able under Entry 90 of IV Schedule at 4% as pack-

ing material of all kinds.

Articles for the conveyance or packing of goods, of

plastics; stoppers, lids, caps and other closures of

plastics. - HSN Code No.3923.

Articles Made of Bamboo (Except Bamboo Mattings).

Articles made of Marbles.

Articles made of paper mache other than artware

and moulded or pressed goods of wood pulp.

HSN Code No. 4823.70.30.

Articles made up of Cotton Yarn.

HSN Code No. 5609.00.20.

Articles made up of Jute. HSN Code No. 5609.00.30.

Articles of Apparel and Clothing.

Articles of apparel and clothing accessories

(including gloves, mittens and mitts).HSN Code

No.3926.20.

Articles of Brass. HSN Code No. 7419.99.30.

Articles of Clad Metal. HSN Code No. 7326.90.70.

Articles of Cooked/ Baked Food Excluding Bread

Articles of Copper Alloys Electro-plated with nickel-

silver. HSN Code No. 7419.99.20.

Articles of Food (Cooked or Backed except branded

Bread).

Note: Branded Bread is taxable @ 5% as per entry

15 of IV Schedule.

88

100(165)

90(4)

1

1

100(173)

100(217)

100(217)

52

100(207)

27

100(223)

1

1

1

IV

IV

IV

V

V

IV

IV

IV

IV

IV

IV

IV

V

V

V

5*

5*

5*

14.5**

14.5**

5*

5*

5*

5*

5*

5*

5*

14.5**

14.5**

14.5**

Art Art

1 2 3 4


Rate ofTax (%)

36



Articles of Funfare, Table or Parlour Games Includ-

ing Pin Tables, billiards, Special tables for CasinoGames and Automatic Bowling Alley Equipments. -

HSN Code No:9504.

Articles of Fur.Articles of Gold Including Jewellery made of Gold

Articles of Hard Rubber

Articles of Jewellery made of Bullion or Specie orBoth whether or not Embeded with Precious/Semi

Precious Stones.

Articles of Marble including Marble Chips.

Articles of Office Stationery. HSN Code No:4820.

Articles of Plastics.

Articles of Silver Including Jewellery made of Silver.

Articles of Stainless Steel other than Utensils and

Kitchenware.

Note: Stainless Steel Utensils and Kitchenware aretaxable at 4% as per Entry 7 of IV Schedule.

Articles of yarn, strip or the like of heading 5404 or

5405, twine, cordage, rope or cables, not elsewherespecified or included: HSN Code No.5609.00.

Artifical Staple Fibres, Carded, combed or otherwise

processed for spinning. - HSN Code No.5507.

Artificial and Rolled Gold Jewellery, Imitation and

Costume Jewellery.

Note: Entry 96 was added by the Act No 23 of 2005

dated 26th Oct 2005 w.e.f 1-9-2005). Upto 31.08-

2005 these items were liable to tax at 12.5% under

Schedule V.Artificial Filament Yarn other than Sewing Thread. -

HSN Code No.5403.

Artificial Flowers, Foliage and Artificial Fruits.Artificial graphite; colloidal or semi-colloidal graph-

ite; preparations based on graphite or other car-

bon in the form of pastes, blocks, plates or othersemi-manufactures.

60(1)

11

1

2

1

25

1

I

1

100(217)

26(10)

96

6(11)

1100(135)

IV

VIII

V

III

V

IV

V

III

V

IV

IV

IV

IV

VIV

5*

14.5**1

14.5**

1

14.5**

5*

14.5**

1

14.5**

5*

5*

5*

5*

14.5**5**

ArtArt

1 2 3 4


Rate ofTax (%)

37



HSN Code No. 3801.

Note: Entry 100 with sub entries upto 179 was added

by the G.O MS.No 502 Rev (CT-II) Dept,dt 1-5-2006

w.e.f 1-5-2006.) Upto 30.04-2006 was liable to tax

at 12.5% under Schedule V.

Artificial Honey, whether or not mixed with natural

Honey. HSN Code No. 1702.90.30.

Artificial Joints. - HSN Code No:9021.31.

Authority:A.R.COM/329/2005 Dated: 7.1.2005.

Artificial Limbs and Parts (Aids for Physically Disad-

vantaged Persons).

Artificial Pearl

Artificial Rold Gold Jewellery.

Artificial Silk Yarn. - HSN Code No:5106.

Artificial Silk/Silk Fabrics

Artificial Staple Fibres, not Carded, combed or oth-

erwise processed for spinning. - HSN Code No. 5504

Artificial Staple Fibres, Carded, Combed or otherwise

processed for spinning. - HSN Code No. 5507.

Artificial Teeth/Bones.


Artificial Waxes and Prepared Waxes.

HSN Code No. 3404.

Note: Sub entries from 180 to 231 are added to en-

try 100 vide G.O.Ms.No.656, Revenue (CT-II), 2nd

June, 2006 w.e.f 01-06-2006. Upto 30-05-2006were

taxable at 12.5% under Schedule V.

Artificially created light energy (ACLE).

Case Law : Held that ACLE used for transmitting

subscribers data from one place to another through

network of OFC set up and maintained by licensee

providing broadband connectivity - Since light en-

ergy generated gets absorbed by photodetector at

its destination and completely expended or exhausted

in process, transaction amounts to sale and what-

100(5)

2

2

1

96

6

45

26(7)

26(10)

88/111

100(199)

1

IV

I

I

V

IV

IV

I

IV

IV

IV

IV

V

5*

NIL

NIL

14.5**

5*

5*

NIL

5*

5*

5*

5*

14.5**

Art Art

1 2 3 4


Rate ofTax (%)

38



ever amount collected by licensee from broadband

subscriber as lease rental, is virtually price of ACLE

- It is transaction involving generation, supply and

sale of ACLE taking place instantaneously and simul-

taneously. Bharti AIrtel Limited, Banglore Vs. State of

Karnataka and Others (HC). 2009(66) Kar.L.J. 177 DB.

Asafoetida. - HSN Code No. 1301.90.13.


Asathioprine (Life Saving Drug).

Asbestos Cement Pipes. - HSN Code No:6811.30.10.

Asbestos Cement Sheets, Flat or Corrugated.

HSN Code No:6807

Asbestos Sheets. - HSN Code No:6807.

Aseptic bags. - HSN Code No.3923.90.20.

Aseptic Packaging Aluminum Foil of thickness less

than 0.2 mm and backed by paper and LDPE.



by the G.O.Ms.No.502 Rev (CT-II) Dept., dt 1-5-2006.

w.e.f 1-5-2006.) Upto 30.04-2006 was liable to tax

at 12.5% under Schedule V.

Ash and Residues (other than from the manufac-

ture of iron & steel), containing arsenic, metals or

their compounds. - HSN Code No. 2620.

Note : Sub entries from 180 to 231 are added to

entry 100 vide G.O.Ms.No.656, Revenue (CT-II), 2nd

June, 2006 w.e.f 01-06-2006) Upto 31.05-2006 was

liable to tax at 12.5% under Schedule V.

Ash and Residues from the incineration of munici-

pal waste. HSN Code No. 2621.10.00.

Ashwini Homeo Hair Oil.

Case Law : Held to be Drug. Ashwini Homeo Phar-

macy Vs. State of AP. (2009) 48 APSTJ 149 and Surendra

Agencies Vs. State of AP. 50 APSTJ 226.

Asian Gum. - HSN Code No.1301.90.11.

59

88

45

4

4

100(165)

100(178)

100(185)

100(186)

88

1

IV

IV

IV

IV

IV

IV

IV

IV

IV

IV

V

5*

5*

5*

5*

5*

5*

5*

5*

5*

5*

14.5**

Asa Asi

1 2 3 4


Rate ofTax (%)

39



Asphalt (Bitumen) Natural. HSN Code No:2714.90.10.

Asphalt (Bituminous Cut Backs).

HSN Code No.2715.00.10.

Asphalt Mix.

Case Law : Asphalt Mix is Prepared by mixing small

stones and birumen and heated to 15000 C in a

rotating mixer and is being used captively in road

construction. General Goods. Prakash Construction

and Eng. Co. Vs. Union of India 1991 (56).

Asphalt Roofing Sheets (Bitumen in felt rolls).

HSN Code No.6807.


Asphalt Varnishes.

Case Law: Asphalt Varnishes are black and opaque,

unlike other Varnishes. They are used for insulation

and for Metal Coatings for heat or corrosion resis-

Documents

Apvat Ready Reckoner 2013