Ap vat on mrp items
This query is : Resolved
26 May 2014
Request for clarification for AP Vat on MRP Items
28 May 2014
CHAPTER - III
INCIDENCE, LEVY AND CALCULATION OF TAX
4. (1) Save as otherwise provided in the Act, every dealer registered or liable to be registered as a VAT dealer shall be liable to pay tax on every sale of goods in the State at the rates specified in the Schedules.
(2) Every dealer, who has not opted for registration as a Value Added Tax dealer and who is registered or liable to be registered for Turnover Tax, shall pay tax at the rate of one percent (1%) on the taxable turnover in such manner as may be prescribed.
The Sub-Section (2) was substituted by Act No 4 of 2009 dated 03-03-2009 w.e.f 01-05-2009 (G.O MS No 495 Rev (CT-II) Dated 30-04-2009). The earlier Sub-section (2) reads as “(2) Every dealer who has not opted for registration as a VAT dealer and who is registered or liable to be registered for TOT or whose taxable turnover in a period of twelve (12) consecutive months exceeds Rs.5,00,000/- (Rupees five lakhs only) but does not exceed Rs. 40,00,000/- (Rupees forty lakhs only) shall pay tax at the rate of one percent (1%) on the taxable turnover in such manner as may be prescribed.”
(3) Every VAT dealer shall pay tax on every sale of goods taxable under the Act on the sale price at the rates specified in the Schedules III, IV and V, subject to the provisions of Section 13.
(4) Every VAT dealer, who in the course of his business purchases any taxable goods from a person or a dealer not registered as a VAT dealer or from a VAT dealer in circumstances in which no tax is payable by the selling VAT dealer, shall be liable to pay tax at the rate of four percent (4%) on the purchase price of such goods, if after such purchase, the goods are:
(i) used as inputs for goods which are exempt from tax under the Act; or
(ii) used as inputs for goods, which are disposed of otherwise than by way of sale in the State or dispatched outside the State otherwise than by way of sale in the course of inter-State trade and commerce or export out of the territory of India; or
(iii) disposed of otherwise than by way of consumption or by way of sale either within the State or in the course of interstate trade or commerce or export out of the territory of India:
Provided that wherever a common input is used to produce goods, the turnover, taxable under this sub-section, shall be the value of the inputs, proportionate to the value of the goods, used or disposed of in the manner as prescribed under this section:
Provided further that in respect of purchase of goods specified in Schedules III and VI, the VAT dealer shall be liable to pay tax at the rates specified for such goods in the respective Schedules.
(The original Proviso “Provided that in respect of purchases of goods specified in Schedule III, the VAT dealer shall be liable to pay tax at the rate specified in that Schedule;” was substituted by Act No 28 of 2008 dated 24-09-2008 w.e.f 24-09-2008.)
(5) Every dealer shall pay tax on the sale price of goods specified in Schedule VI at the special rates and at the point of levy specified therein;
(6) Every casual trader who sells goods within the State and any dealer covered under Explanation III and IV of clause (10) of Section 2 shall pay tax on the sale price of such goods at the rates specified in the respective Schedules.
(7) Notwithstanding anything contained in the Act;-
a) Every dealer executing works contracts shall pay tax on the value of goods at the time of incorporation of such goods in the works executed at the rates applicable to the goods under the Act:
Provided that where accounts are not maintained to determine the correct value of goods at the time of incorporation, such dealer shall pay tax at the rate of 12.5% on the total consideration received or receivable subject to such deductions as may be prescribed;
b) Any dealer executing any works contracts for the Government or local authority may opt to pay tax by way of composition at the rate of 4% on the total value of the contract executed for the Government or local authority. (The words “and in such cases, the tax at 4% shall be collected at source by such contractee and remitted to Government in such manner as may be prescribed;” were deleted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
c) Any dealer executing works contracts other than for Government and local authority may opt to pay tax by way of composition at the rate of 4% *{…} of the total consideration received or receivable for any specific contract subject to such conditions as may be prescribed;
(*[ the words “of fifty percent (50%)”] omitted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005)
d) Any dealer engaged in construction and selling of residential apartments, houses, buildings or commercial complexes may opt to pay tax by way of composition at the rate of 4% of twenty five percent (25%) of the consideration received or receivable or the market value fixed for the purpose of stamp duty whichever is higher subject to such conditions as may be prescribed;
e) any dealer having opted for composition under clauses (b) or (c) or (d), purchases or receives any goods from outside the State or India or from any dealer other than a Value Added Tax dealer in the State and uses such goods in the execution of the works contracts, such dealer shall pay tax on such goods at the rates applicable to them under the Act and the value of such goods shall be excluded (from the total turnover) for the purpose of computation of turnover on which tax by way of composition at the rate of four percent (4%) is payable.;
(Clause (e) is inserted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005) (The words “clauses (b), (c) and (d)” are substituted with the words “ clauses (b) or (c) or (d)” by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(The words in brackets are added vide Act No 28 of 2008 dated 24-09-2008 w.e.f 24-09-2008)
f) Any dealer who is liable to be registered for TOT and executing any works contracts shall pay tax at the rate of 1% on total value of the goods at the time of incorporation of the goods used:
Provided that where accounts are not maintained to determine the correct value of the goods at the time of incorporation, such dealers shall pay tax at the rate of 1% on the total consideration received or receivable subject to such deductions as may be prescribed.
{Provided further that no tax shall be payable under this sub-section on the turnover relating to the consideration received as a sub-contractor if the main contractor opted to pay tax by way of composition subject to the condition that the sub-contractor shall pay tax in respect of any goods purchased or received from outside the State of India or from any person other than a Value Added Tax dealer in the State on the value of such goods at the rates applicable to them under the Act.}
(Original clause (e) is renumbered as (f) by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005)
(Second proviso to sub section (7) is inserted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005)
(Second proviso to sub section (7) was omitted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(g) Notwithstanding any thing contained in the clauses (a) to (f) above, no tax shall be leviable on the turnover of transfer of property in goods whether as goods or in some other form involved in the execution of works contract, if such transfer from the contractor to the contractee constituted a sale in the course of interstate trade or commerce under Section 3 or a sale outside the State under Section 4, or a sale in the course of import or export under Section 5 of the Central Sales Tax Act, 1956.
(Clause (g) was inserted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(h) No tax shall be payable under (clause (a) or (b) or (c) of) this sub section on the turnover relating to amounts paid to a sub contractor as consideration for the execution of works contract whether wholly or partly subject to the production of proof that such sub contractor is registered as a VAT dealer under the Act and the turnover of such amount is included in the return prescribed filed by such sub contractor.
(Clause (h) was inserted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(The words in brackets were inserted by Act No. 39 of 2007 dated 18-12-2007 w.e.f 01-09-2006)
(i) no tax shall be payable under clause (d) of this sub section on the turnover relating to the consideration received as a sub-contractor if the main contractor opted to pay tax by way of composition subject to the condition that the sub-contractor shall pay tax in respect of any goods purchased or received from outside the State of Andhra Pradesh or from any person other than a Value Added Tax dealer in the State on the value of such goods at the rates applicable to them under the Act.
(Clause (i) was added by Act No. 39 of 2007 dated 18-12-2007 w.e.f 01-09-2006)
(8) Every VAT dealer who transfers the right to use goods taxable under the Act for any purpose whatsoever, whether or not for a specified period, to any lessee or licensee for cash, deferred payment or other valuable consideration, in the course of his business shall, on the total amount realized or realizable by him by way of payment in cash or otherwise on such transfer of right to use such goods from the lessee or licensee pay a tax for such goods at the rates specified in the Schedules.
(8A) Notwithstanding anything contained in sub section (8), a producer of a feature film, who transfers the right to use the film to the distributors or the exhibitors for the purpose of exhibiting such films in the theatres, may opt to pay tax by way of composition as may be prescribed.
Explanation: Wherever tax is paid under sub-section (8A) by any producer in respect of any film, the subsequent transfer of right to use such film for exhibition in the theatre shall not be liable to tax under sub-sections (8) and (8A).
The Section (8A) was inserted by Act No 4 of 2009 dated 03-03-2009 w.e.f 01-05-2009 (G.O MS No 495 Rev (CT-II) Dated 30-04-2009).
(9) Notwithstanding anything contained in this Act,-
(a) every dealer, being a star hotel, having a status of three star and above, as recognized by competent authority prescribed by the Government of India, shall pay tax at the rate of twelve and half percent (12.5%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants attached to such hotels or anywhere whether indoor or outdoor;
(b) every dealer, being a Hotel other than those mentioned in clause(a), shall pay tax at the rate of four percent (4%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants attached to such hotels or anywhere whether indoor or outdoor;
(c) every dealer, other than those mentioned in clause (a) and clause(b) and whose annual total turnover is rupees one Crore and fifty lakhs (1.5 Crore) and above shall pay tax at the rate of twelve and half percent (12.5%)of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterers;
(d) every dealer, other than those mentioned in clause (a) and clause (b) and whose annual total turnover is more than rupees five lakhs and less than rupees one Crore and fifty lakhs (1.5 Crore) shall pay tax at the rate of four percent (4%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterer.
Explanation: For the purposes of the computing the total turnover under this sub-section, the sales turnover of all business units in common premises sharing the common kitchen or common employees shall be added to the sales turnover of the business unit having hi9gher turnover.
(The amended sub-section (9) is substituted by Act No 4 of 2009 dated 03-03-2009 w.e.f 01-05-2009. the earlier subsection reads as following.” Notwithstanding anything contained in the Act, every dealer running any restaurant, eating house, catering establishment, hotel, coffee shop, sweet shop or any establishment by whatever name called and any club, who supplies by way of or as part of any services or in any other manner whatsoever of goods being food or any other article for human consumption or drink shall pay tax at the rate of twelve and half percent (12.5%) on sixty percent (60%) of the taxable turnover, if the taxable turnover in a period of preceding twelve months exceeds Rs.5,00,000/- (Rupees five lakhs) or in the preceding three months exceeds Rs.1,25,000/- (Rupees one lakh twenty five thousand).
Provided that tax at the rate mentioned in the Schedules against those goods shall be paid, where the eating establishments mentioned above, sell packaged items with Maximum Retail Price across the counter.
Provided further that no tax is payable by the hostels whether attached to educational institutions or run by charitable organizations, where such institutions and organizations charge less than Rs.1000/- (Rupees one thousand only) per student per month towards mess charges.”
(The original sub section “(9). Every VAT dealer running any restaurant, eating house, or hotel by whatever name called, who supplies, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or drink other than liquor and whether or not such goods have suffered tax under the Act, where such supply or service is for cash, deferred payment or other valuable consideration, may opt to pay tax by way of composition at the rate of twelve and half percent (12.5%) on sixty percent (60%) of the total amount charged by the said VAT dealer for such supply” is substituted by Act No 10 of 2006 dated 4th January 2005, w.e.f 24-11-2005.)
(Provisos to this sub-section are added by Act No 5 of 2007 dated 22-01-2007 w.e.f 01-09-2006)
INCIDENCE, LEVY AND CALCULATION OF TAX
4. (1) Save as otherwise provided in the Act, every dealer registered or liable to be registered as a VAT dealer shall be liable to pay tax on every sale of goods in the State at the rates specified in the Schedules.
(2) Every dealer, who has not opted for registration as a Value Added Tax dealer and who is registered or liable to be registered for Turnover Tax, shall pay tax at the rate of one percent (1%) on the taxable turnover in such manner as may be prescribed.
The Sub-Section (2) was substituted by Act No 4 of 2009 dated 03-03-2009 w.e.f 01-05-2009 (G.O MS No 495 Rev (CT-II) Dated 30-04-2009). The earlier Sub-section (2) reads as “(2) Every dealer who has not opted for registration as a VAT dealer and who is registered or liable to be registered for TOT or whose taxable turnover in a period of twelve (12) consecutive months exceeds Rs.5,00,000/- (Rupees five lakhs only) but does not exceed Rs. 40,00,000/- (Rupees forty lakhs only) shall pay tax at the rate of one percent (1%) on the taxable turnover in such manner as may be prescribed.”
(3) Every VAT dealer shall pay tax on every sale of goods taxable under the Act on the sale price at the rates specified in the Schedules III, IV and V, subject to the provisions of Section 13.
(4) Every VAT dealer, who in the course of his business purchases any taxable goods from a person or a dealer not registered as a VAT dealer or from a VAT dealer in circumstances in which no tax is payable by the selling VAT dealer, shall be liable to pay tax at the rate of four percent (4%) on the purchase price of such goods, if after such purchase, the goods are:
(i) used as inputs for goods which are exempt from tax under the Act; or
(ii) used as inputs for goods, which are disposed of otherwise than by way of sale in the State or dispatched outside the State otherwise than by way of sale in the course of inter-State trade and commerce or export out of the territory of India; or
(iii) disposed of otherwise than by way of consumption or by way of sale either within the State or in the course of interstate trade or commerce or export out of the territory of India:
Provided that wherever a common input is used to produce goods, the turnover, taxable under this sub-section, shall be the value of the inputs, proportionate to the value of the goods, used or disposed of in the manner as prescribed under this section:
Provided further that in respect of purchase of goods specified in Schedules III and VI, the VAT dealer shall be liable to pay tax at the rates specified for such goods in the respective Schedules.
(The original Proviso “Provided that in respect of purchases of goods specified in Schedule III, the VAT dealer shall be liable to pay tax at the rate specified in that Schedule;” was substituted by Act No 28 of 2008 dated 24-09-2008 w.e.f 24-09-2008.)
(5) Every dealer shall pay tax on the sale price of goods specified in Schedule VI at the special rates and at the point of levy specified therein;
(6) Every casual trader who sells goods within the State and any dealer covered under Explanation III and IV of clause (10) of Section 2 shall pay tax on the sale price of such goods at the rates specified in the respective Schedules.
(7) Notwithstanding anything contained in the Act;-
a) Every dealer executing works contracts shall pay tax on the value of goods at the time of incorporation of such goods in the works executed at the rates applicable to the goods under the Act:
Provided that where accounts are not maintained to determine the correct value of goods at the time of incorporation, such dealer shall pay tax at the rate of 12.5% on the total consideration received or receivable subject to such deductions as may be prescribed;
b) Any dealer executing any works contracts for the Government or local authority may opt to pay tax by way of composition at the rate of 4% on the total value of the contract executed for the Government or local authority. (The words “and in such cases, the tax at 4% shall be collected at source by such contractee and remitted to Government in such manner as may be prescribed;” were deleted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
c) Any dealer executing works contracts other than for Government and local authority may opt to pay tax by way of composition at the rate of 4% *{…} of the total consideration received or receivable for any specific contract subject to such conditions as may be prescribed;
(*[ the words “of fifty percent (50%)”] omitted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005)
d) Any dealer engaged in construction and selling of residential apartments, houses, buildings or commercial complexes may opt to pay tax by way of composition at the rate of 4% of twenty five percent (25%) of the consideration received or receivable or the market value fixed for the purpose of stamp duty whichever is higher subject to such conditions as may be prescribed;
e) any dealer having opted for composition under clauses (b) or (c) or (d), purchases or receives any goods from outside the State or India or from any dealer other than a Value Added Tax dealer in the State and uses such goods in the execution of the works contracts, such dealer shall pay tax on such goods at the rates applicable to them under the Act and the value of such goods shall be excluded (from the total turnover) for the purpose of computation of turnover on which tax by way of composition at the rate of four percent (4%) is payable.;
(Clause (e) is inserted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005) (The words “clauses (b), (c) and (d)” are substituted with the words “ clauses (b) or (c) or (d)” by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(The words in brackets are added vide Act No 28 of 2008 dated 24-09-2008 w.e.f 24-09-2008)
f) Any dealer who is liable to be registered for TOT and executing any works contracts shall pay tax at the rate of 1% on total value of the goods at the time of incorporation of the goods used:
Provided that where accounts are not maintained to determine the correct value of the goods at the time of incorporation, such dealers shall pay tax at the rate of 1% on the total consideration received or receivable subject to such deductions as may be prescribed.
{Provided further that no tax shall be payable under this sub-section on the turnover relating to the consideration received as a sub-contractor if the main contractor opted to pay tax by way of composition subject to the condition that the sub-contractor shall pay tax in respect of any goods purchased or received from outside the State of India or from any person other than a Value Added Tax dealer in the State on the value of such goods at the rates applicable to them under the Act.}
(Original clause (e) is renumbered as (f) by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005)
(Second proviso to sub section (7) is inserted by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 29-08-2005)
(Second proviso to sub section (7) was omitted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(g) Notwithstanding any thing contained in the clauses (a) to (f) above, no tax shall be leviable on the turnover of transfer of property in goods whether as goods or in some other form involved in the execution of works contract, if such transfer from the contractor to the contractee constituted a sale in the course of interstate trade or commerce under Section 3 or a sale outside the State under Section 4, or a sale in the course of import or export under Section 5 of the Central Sales Tax Act, 1956.
(Clause (g) was inserted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(h) No tax shall be payable under (clause (a) or (b) or (c) of) this sub section on the turnover relating to amounts paid to a sub contractor as consideration for the execution of works contract whether wholly or partly subject to the production of proof that such sub contractor is registered as a VAT dealer under the Act and the turnover of such amount is included in the return prescribed filed by such sub contractor.
(Clause (h) was inserted by Act No 5 of 2007 dt 22-01-2007 w.e.f 01-09-2006.)
(The words in brackets were inserted by Act No. 39 of 2007 dated 18-12-2007 w.e.f 01-09-2006)
(i) no tax shall be payable under clause (d) of this sub section on the turnover relating to the consideration received as a sub-contractor if the main contractor opted to pay tax by way of composition subject to the condition that the sub-contractor shall pay tax in respect of any goods purchased or received from outside the State of Andhra Pradesh or from any person other than a Value Added Tax dealer in the State on the value of such goods at the rates applicable to them under the Act.
(Clause (i) was added by Act No. 39 of 2007 dated 18-12-2007 w.e.f 01-09-2006)
(8) Every VAT dealer who transfers the right to use goods taxable under the Act for any purpose whatsoever, whether or not for a specified period, to any lessee or licensee for cash, deferred payment or other valuable consideration, in the course of his business shall, on the total amount realized or realizable by him by way of payment in cash or otherwise on such transfer of right to use such goods from the lessee or licensee pay a tax for such goods at the rates specified in the Schedules.
(8A) Notwithstanding anything contained in sub section (8), a producer of a feature film, who transfers the right to use the film to the distributors or the exhibitors for the purpose of exhibiting such films in the theatres, may opt to pay tax by way of composition as may be prescribed.
Explanation: Wherever tax is paid under sub-section (8A) by any producer in respect of any film, the subsequent transfer of right to use such film for exhibition in the theatre shall not be liable to tax under sub-sections (8) and (8A).
The Section (8A) was inserted by Act No 4 of 2009 dated 03-03-2009 w.e.f 01-05-2009 (G.O MS No 495 Rev (CT-II) Dated 30-04-2009).
(9) Notwithstanding anything contained in this Act,-
(a) every dealer, being a star hotel, having a status of three star and above, as recognized by competent authority prescribed by the Government of India, shall pay tax at the rate of twelve and half percent (12.5%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants attached to such hotels or anywhere whether indoor or outdoor;
(b) every dealer, being a Hotel other than those mentioned in clause(a), shall pay tax at the rate of four percent (4%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants attached to such hotels or anywhere whether indoor or outdoor;
(c) every dealer, other than those mentioned in clause (a) and clause(b) and whose annual total turnover is rupees one Crore and fifty lakhs (1.5 Crore) and above shall pay tax at the rate of twelve and half percent (12.5%)of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterers;
(d) every dealer, other than those mentioned in clause (a) and clause (b) and whose annual total turnover is more than rupees five lakhs and less than rupees one Crore and fifty lakhs (1.5 Crore) shall pay tax at the rate of four percent (4%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterer.
Explanation: For the purposes of the computing the total turnover under this sub-section, the sales turnover of all business units in common premises sharing the common kitchen or common employees shall be added to the sales turnover of the business unit having hi9gher turnover.
(The amended sub-section (9) is substituted by Act No 4 of 2009 dated 03-03-2009 w.e.f 01-05-2009. the earlier subsection reads as following.” Notwithstanding anything contained in the Act, every dealer running any restaurant, eating house, catering establishment, hotel, coffee shop, sweet shop or any establishment by whatever name called and any club, who supplies by way of or as part of any services or in any other manner whatsoever of goods being food or any other article for human consumption or drink shall pay tax at the rate of twelve and half percent (12.5%) on sixty percent (60%) of the taxable turnover, if the taxable turnover in a period of preceding twelve months exceeds Rs.5,00,000/- (Rupees five lakhs) or in the preceding three months exceeds Rs.1,25,000/- (Rupees one lakh twenty five thousand).
Provided that tax at the rate mentioned in the Schedules against those goods shall be paid, where the eating establishments mentioned above, sell packaged items with Maximum Retail Price across the counter.
Provided further that no tax is payable by the hostels whether attached to educational institutions or run by charitable organizations, where such institutions and organizations charge less than Rs.1000/- (Rupees one thousand only) per student per month towards mess charges.”
(The original sub section “(9). Every VAT dealer running any restaurant, eating house, or hotel by whatever name called, who supplies, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or drink other than liquor and whether or not such goods have suffered tax under the Act, where such supply or service is for cash, deferred payment or other valuable consideration, may opt to pay tax by way of composition at the rate of twelve and half percent (12.5%) on sixty percent (60%) of the total amount charged by the said VAT dealer for such supply” is substituted by Act No 10 of 2006 dated 4th January 2005, w.e.f 24-11-2005.)
(Provisos to this sub-section are added by Act No 5 of 2007 dated 22-01-2007 w.e.f 01-09-2006)
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