Andhra Pradesh Goods and Services Tax Act, 2017 – Transporters/owner of the conveyance – Documents to be accompanied with the Goods vehicle – Certain instructions – issuance – Regarding
CCT Ref. Enft./E3/99/2017 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
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
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able for action under Section 130 of the APGST Act, 2017 and, as a consequence, their conveyance /vehicle is liable for confiscation, independently in addition to the action to be taken against the owner of the goods.
Therefore, all 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 c
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n / shrimp seeds whether or not processed, cured or in frozen state [other than goodsfalling under Chapter 3 and attracting 2.5%]
Nil
19.
0301
Live fish.
Nil
20.
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Nil
21.
0304, 0306, 0307,0308
All goods, fresh or chilled (Fish 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
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the ANNEXURE I]
Nil
30.
0501
Human hair, un worked, whether or not washed or scoured; waste of human hair
Nil
30A
0504
All goods, fresh or chilled
(Guts, bladders and stomachs of animals (other than fish)
Nil
30 B
0504
All goods [other than fresh or chilled] 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
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 tr
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ctionable 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
44.
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
Nil
45.
0713
Dried leguminous vegetables, shelled, whether or not skinned or split 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
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47.
0801
Coconuts, fresh or dried, whether or not shelled or peeled
Nil
48.
0801
Brazil nuts, fresh, whether or not shelled or peeled
Nil
49.
0802
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
Nil
50.
0803
Bananas, including plantains, fresh or dried
Nil
51.
0804
Dates, figs, 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, cherr
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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
66.
1002
Rye 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
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 volunt
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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
71.
1007
Grain sorghum 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
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 r
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75.
1103
Cereal groats, meal and 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 right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
Nil
76.
1104
Cereal grains hulled
Nil
77.
1105
Flour, powder, flakes, granules or pellets of potatoes 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
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar
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not broken, of seed quality.
Nil
85.
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mangokernel, Niger seed, Kokam) whether or not broken, of seed quality.
Nil
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
Nil
87.
1210
Hop cones, fresh.
Nil
87A
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets.
Nil
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, 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)
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ontainer]
Nil
100.
2201
Non-alcoholic Toddy, Neera including date and palm neera
Nil
101.
2202 90 90
Tender coconut water 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
102.
2301, 2302, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, 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 Concentrat
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l),whether or not agglomerated
Nil
115.
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
Nil
116.
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
Nil
117.
48 / 4907
Rupee notes when sold to the Reserve Bank of India
Nil
118.
4907
Cheques, lose or in book form
Nil
119.
4901
Printed books, including Braille books
Nil
120.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
Nil
121.
4903
Children's picture, drawing or colouring books
Nil
122.
4905
Maps and hydrographic or similar charts of all kinds,including atlases, wall maps, topographical plans and globes, printed
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 an
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d other tools of a kind used in agriculture, horticulture or forestry.
Nil
138.
8445
Charkha for hand spinning of yarns, including amber charkha
Nil
139.
8446
Handloom [weaving machinery]
Nil
140.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Nil
141.
8803
Parts of goods of heading 8801
Nil
142.
9021
Hearing aids
Nil
143.
92
Indigenous handmade musical instruments as listed in ANNEXURE II
Nil
144.
9603
Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
Nil
145.
9609
Slate pencils and chalk sticks
Nil
146.
9610 00 00
Slates
Nil
147.
9803
Passenger baggage
Nil
148.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by
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ive of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country
(iii) Tariff item, ―sub-heading ―heading; and ―Chapter; shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of above table.
(v) The phrase ―Government Entity; shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by a
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person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.
ANNEXURE II
List of indigenous handmade musical instruments
1.
Bulbul Tarang
2.
Dotar, Dotora, or Dotara
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Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tabla tarang – set of tablas
96.
Tamte
97.
Thanthi Panai
98.
Thimila
99.
Tumbak, tumbaknari, tumbaknaer
100.
Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101.
Kanjira – small frame drum
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