GST – States – CCT Ref. Enft./E3/99/2017 – Dated:- 24-11-2017 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCT Ref. Enft./E3/99/2017 Dated. 24.11.2017 CIRCULAR Ref: 1. G.O.Ms.No.309, Rev. (CT-II), Dept. dated. 24.07.2017. 2. G.O.Ms.No.446, Rev. (CT-II), Dept. dated. 03.10.2017. In accordance with the provisions in Section 68 read with Rule 138 of the Andhra Pradesh Goods and Services Tax Act, 2017, all the transporters/owner of the conveyances [Vehicles] shall carry the following documents, while transporting the goods:- 1. Tax invoice [or] Bill of Supply [or] Delivery Challan and 2. e – waybill in FORM GST e-waybill_1 , if the value of the consignment is exceeding ₹ 50,000 [excluding tax]. This e-waybill shall be enclosed in all situations viz., all interstate purchases/imports by way of Advance e-waybill [or] interstate supplies [or] supplies made within the State of Andhra Pradesh. However, e – waybill is not necessary for transporting of goods, which are exempt
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ll the transporter shall invariably insist on the handing over by the owner of the goods, of all the documents, required to be carried by him at the time of transport of goods. Sd/- Chief Commissioner, State Tax, Andhra Pradesh. ANNEXURE S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods SGST Rate (1) (2) (3) 1. 0101 Live asses, mules and hinnies Nil 2. 0102 Live bovine animals Nil 3. 0103 Live swine Nil 4. 0104 Live sheep and goats Nil 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. Nil 6. 0106 Other live animal such as Mammals, Birds, Insects Nil 7. 0201 Meat of bovine animals, fresh and chilled. Nil 8. All goods, fresh or chilled (meat of the animals mentioned in the relevant chapter) Nil 0203, 0204, 0205, 0206, 0207, 0208, 0209 1.Meat of swine 2.Meat of sheep or goats, 3.Meat of horses, asses, mules or hinnies, 4.Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or
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ish fillets and other fish meat, Crustaceans, Molluscs, Aquatic invertebrates) Nil 22. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] Nil 23. Omitted 24. Omitted 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk Nil 26. 0403 Curd; Lassi; Butter milk Nil 27. 0406 Chena or paneer, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in
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bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] Nil 31. 0506 All goods i.e. Bones and horn-cores, un worked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products Nil 32. 50,790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. Nil 33. 0511 Semen including frozen semen Nil 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Nil 35. 0701 Potatoes, fresh or chilled. Nil 36. 0702 Tomatoes, fresh or chilled. Nil 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. Nil 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similaredible brassicas, fresh or chilled. Nil 39. 0705 Lettuce (
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other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweetpotatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried, sago pith. Nil 46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable ri
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gs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Nil 52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. Nil 53. 0806 Grapes, fresh Nil 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. Nil 55. 0808 Apples, pears and quinces, fresh. Nil 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. Nil 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. Nil 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. Nil 59. 7, 9 or 10 All go
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orceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 67. 1003 Barley other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 68. 1004 Oats other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 69. 1005 Maize (corn) other than those put up in unit container and, – (a) bearing a registere
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ame has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 73. 1101 Wheat or meslin flour other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in theANNEXURE I] Nil 74. 1102 Cereal flours other than of wheat or mes
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red brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 78A 1106 10 10 Guar meal Nil 79. 12 All goods o
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idal, fungicidal or similar purpose, fresh or chilled. Nil 89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. Nil 90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Nil 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. Nil 92. 1301 Lac and Shellac Nil 93. 1404 90 40 Betel leaves Nil 93A 1404 90 60 Coconut shell, unworked Nil 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar Nil 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki Nil 96. 1905 Pappad, by whatever name it is known, except whenserved for consumption Nil 97. 1905 Bread (branded or otherwise),
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s, wheat bran & de-oiled cake Nil 102A. 2306 Cotton seed oil cake Nil 103. 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water Nil 103A 26 Uranium Ore Concentrate Nil 104. 2716 00 00 Electrical energy Nil 105. 2835 Dicalcium phosphate (DCP) of animal feed gradeconforming to IS specification No.5470 : 2002 Nil 106. 3002 Human Blood and its components Nil 107. 3006 All types of contraceptives Nil 108. 3101 All goods and organic manure other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] Nil 109. 3304 Kajal [other than kajal pencil sticks], Kumkum,
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Nil 122A 4907 Duty Credit Scrips Nil 123. 5001 Silkworm laying, cocoon Nil 124. 5002 Raw silk Nil 125. 5003 Silk waste Nil 126. 5101 Wool, not carded or combed Nil 127. 5102 Fine or coarse animal hair, not carded or combed Nil 128. 5103 Waste of wool or of fine or coarse animal hair Nil 129. 52 Gandhi Topi Nil 130. 52 Khadi yarn Nil 130A. 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets Nil 131. 5303 Jute fibres, raw or processed but not spun Nil 132. 5305 Coconut, coir fibre Nil 133. 63 Indian National Flag Nil 134. 6703 Human hair, dressed, thinned, bleached or otherwise worked Nil 135. 6912 00 40 Earthen pot and clay lamps Nil 135A. 69 Idols made of clay Nil 136. 7018 Glass bangles (except those made from precious metals) Nil 136A 7113 Bangles of lac/ shellac Nil 137. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
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(commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey (vii) Wick for diya (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika Nil Explanation. – (i) The phrase ―unit container means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. (ii) (a) The phrase ―brand name; means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase ―registered brand name; means, – (A) a brand regist
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up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority. ANNEXURE I For foregoing an actionable claim or enforceable right on a brand name, – (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii) (a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his action
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cal instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena – one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku – Percussion string instrument 45. Pulluvan kutam 46. Santoor – Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehnai 53. Sundari 54. Tangmuri 55. Alghoza – double
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