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)

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 online

Aashok Kumar Sharma

(Expert)

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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