Office of the Commissioner of Commercial Taxes
Andhra Pradesh, Hyderabad.
C.C. Order No. 29
CCT’s Ref. AIII (1)/57/2010 Dt. 11 .7.2011
Sri Suresh Chanda, I.A.S., Commissioner of Commercial Taxes, A.P., Hyderabad
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CIRCULAR
Sub: APVAT Act, 2005 – Certain clarification on Paddy and Rice under APVAT Act, 2005 – Issued – Regarding.
Ref: 1. CCT’s Circular Ref.AI (1)/92/2004, Dt.23/11/2004.
2. CCT’s Circular Ref.AIII (2)/201/2005, Dt.01/08/2005.
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The attention of all the Deputy Commissioners (CT) in the State is invited to the references cited.
In the reference 2nd cited, it was informed that for claiming zero rates sales, the transactions under Sec.5(3) of the CST Act, the following documentary evidence is required:
a. Form H Declaration.
b. Purchase Order from the exporter and
c. Evidence of export in the form of transport documentation as above.
It was further mentioned that in the case of export, items (b) and (c) must be produced to establish the claim of zero rating. In the case of claims of zero rating in the course of export, the dealer / penultimate exporter must produce any of the above documentary evidence to the concerned assessing authority stating that the goods purchased are intended for export.
However, it came to the notice of this Office that by misinterpreting the above instructions, certain dealers are enjoying the benefit of exemption on the sales falling under sub section 3 of section 5 of CST Act' 56 even after a gap of one year by offering to file any of the required documents, stated above. Though the dealers are under the obligation to file all the requisite documents, they are taking the shelter of the circular instructions issued vide reference 2nd cited and requesting to allow exemption by accepting any one of the document filed by them.
Further, allowing exemption under the Act on the strength of any one of the documents as instructed in the circular 2nd cited, vitiating the assessment procedure and giving scope to raise objections by the Accountant General.
Therefore, in supersession of the instructions, issued in the reference 2nd cited with regard to Export sales of Rice under Sec.5(3) of the CST Act, it is clarified that all the following documentary evidence must be produced in order to claim zero rate on the sales, falling under Sec. 5(3) of the CST Act:
a. Form H Declaration.
b. Purchase Order from the exporter and
c. Evidence of export in the form of transport documentation as above.
All the Deputy Commissioners (CT) in the State are directed to follow the above instructions scrupulously and acknowledge the receipt of the circular, immediately.
Sd/. Suresh Chanda
Commissioner of Commercial Taxes
To
All the Deputy Commissioners (CT) in the State.
Copy to all the Senior Officers in the CCT’s office for information.
Copy to M/s Ram Informatics Ltd., for the purpose of uploading in the portal.
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Additional Commissioner (CT) (Policy)
