Vat cattagerry wise

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Querist : Anonymous

Querist : Anonymous (Querist)

23 August 2011 Dear Sir i want to know about vat cattagery wise details

MJ Krishnamurthy

MJ Krishnamurthy (Expert)
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24 August 2011 Mr. Author,
This space is too small to give all the details sought by you.there is a general category of goods chargeable @12.5%,13.5% and 14% in different states. A special cetegory of house hold goods,industrial raw materials,elctronic goods, stationery,etc are chargeable(III Schedule)@ 5%.precious metals and jewellery are charged @1%.Narcotics are charged @20% etc.Some essential goods such as water,vegetables,mutton,eggs,milk,textiles are exempt.
MJK

Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2011 Thank you Sir but i want only A.P VAT category wise like 4,12.5,14% and Etc.Could please give the Details

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Sure! Here's a **basic overview of VAT rate categories** under the **Andhra Pradesh VAT Act** (prior to implementation of GST in July 2017). This classification was used for determining VAT rates on goods sold in Andhra Pradesh.

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### 📘 **Andhra Pradesh VAT Rate Categories (Pre-GST)**

#### ✅ **Schedule I – Exempted Goods (0%)**

These goods are **not taxable** under VAT.

* Unprocessed agricultural products (paddy, rice, wheat, fresh vegetables, fruits)
* Milk, eggs, meat, curd
* Salt
* Books and printed materials
* Human blood and organs
* Firewood

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#### ✅ **Schedule II – Taxable Goods**

##### 📌 **Part A – 1% VAT**

* Gold, silver, platinum (bullion and ornaments)
* Precious stones
* Articles of gold/silver/platinum

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##### 📌 **Part B – 5% VAT**

Common consumer and industrial goods:

* Edible oils
* Dals and pulses
* Drugs and medicines
* Agricultural implements
* Electrical goods (select items)
* Industrial inputs and packing materials
* Computer systems and peripherals
* Writing instruments
* Soaps, detergents
* Bakery items (excluding biscuits and cakes)

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##### 📌 **Part C – 14.5% VAT**

General/Residual category:

* All goods not specified in Schedules I, II-A, II-B, or III
* Consumer durables
* Furniture, air conditioners, refrigerators
* Automobiles and their parts
* Electronic items
* Branded garments

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#### ✅ **Schedule III – Special Rate**

Goods with **higher or specific VAT** rates:

* Petrol, Diesel, Alcoholic liquor for human consumption

* Petrol: \~33%
* Diesel: \~22.25%
* Liquor: Special VAT rates + Additional Excise Duties

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### 📝 Notes:

* These categories applied **before July 1, 2017**, when **GST replaced VAT** for most goods/services.
* VAT is still applicable on **petroleum products and alcohol** even after GST in AP and other states.

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Would you like a **PDF or tabular format** of the full AP VAT schedule (as it existed pre-GST)? I can help create one or find an archived official source.

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