Andhra Pradesh Goods and Services Tax Act, 2017 \u2013 Transporters\/owner of the conveyance \u2013 Documents to be accompanied with the Goods vehicle \u2013 Certain instructions \u2013 issuance \u2013 Regarding
CCT Ref. Enft.\/E3\/99\/2017 Dated:- 24-11-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
\nCOMMERCIAL TAXES DEPARTMENT
\nCCT Ref. Enft.\/E3\/99\/2017 Dated. 24.11.2017
\nCIRCULAR
\nRef: 1. G.O.Ms.No.309, Rev. (CT-II), Dept. dated. 24.07.2017.
\n2. G.O.Ms.No.446, Rev. (CT-II), Dept. dated. 03.10.2017.
\nIn 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:-
\n1. Tax invoice [or] Bill of Supply [or] Delivery Challan and
\n2. e – waybill in “FORM GST e-waybill_1”, if the value of the consignment is exceeding ₹ 50,000 [excluding tax].
\nThis e-waybill shall be enclosed in all situations <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n \/ shrimp seeds whether or not processed, cured or in frozen state [other than goodsfalling under Chapter 3 and attracting 2.5%] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the ANNEXURE I] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n47. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n75. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n not broken, of seed quality. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ontainer] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l),whether or not agglomerated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d other tools of a kind used in agriculture, horticulture or forestry. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ive of whether or not the brand is subsequently deregistered; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Sundari = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Andhra Pradesh Goods and Services Tax Act, 2017 \u2013 Transporters\/owner of the conveyance \u2013 Documents to be accompanied with the Goods vehicle \u2013 Certain instructions \u2013 issuance \u2013 RegardingCCT Ref. Enft.\/E3\/99\/2017 Dated:- 24-11-2017 Andhra Pradesh SGSTGST – StatesGOVERNMENT 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), … Continue reading “Andhra Pradesh Goods and Services Tax Act, 2017 \u2013 Transporters\/owner of the conveyance \u2013 Documents to be accompanied with the Goods vehicle \u2013 Certain instructions \u2013 issuance \u2013 Regarding”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9516","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9516"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9516\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nTherefore, 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.
\nSd\/-
\nChief Commissioner,
\nState Tax, Andhra Pradesh.
\nANNEXURE
\nS. No.
\nChapter \/ Heading \/ Sub- heading \/ Tariff item
\nDescription of Goods
\nSGST Rate
\n(1)
\n(2)
\n(3)
\n1.
\n0101
\nLive asses, mules and hinnies
\nNil
\n2.
\n0102
\nLive bovine animals
\nNil
\n3.
\n0103
\nLive swine
\nNil
\n4.
\n0104
\nLive sheep and goats
\nNil
\n5.
\n0105
\nLive poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
\nNil
\n6.
\n0106
\nOther live animal such as Mammals, Birds, Insects
\nNil
\n7.
\n0201
\nMeat of bovine animals, fresh and chilled.
\nNil
\n8.
\nAll goods, fresh or c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n19.
\n0301
\nLive fish.
\nNil
\n20.
\n0302
\nFish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
\nNil
\n21.
\n0304, 0306, 0307,0308
\nAll goods, fresh or chilled (Fish fillets and other fish meat, Crustaceans, Molluscs, Aquatic invertebrates)
\nNil
\n22.
\n0303, 0304, 0305, 0306, 0307, 0308
\nAll 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 ]
\nNil
\n23.
\nOmitted
\n24.
\nOmitted
\n25.
\n0401
\nFresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n30.
\n0501
\nHuman hair, un worked, whether or not washed or scoured; waste of human hair
\nNil
\n30A
\n0504
\nAll goods, fresh or chilled
\n(Guts, bladders and stomachs of animals (other than fish)
\nNil
\n30 B
\n0504
\nAll goods [other than fresh or chilled] other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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 ]
\nNil
\n31.
\n0506
\nAll 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
\nNil
\n32.
\n50,790
\nAll goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
\nNil
\n33.
\n0511
\nSemen including frozen semen
\nNil
\n34.
\n6
\nLive tr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n44.
\n0712
\nDried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
\nNil
\n45.
\n0713
\nDried leguminous vegetables, shelled, whether or not skinned or split other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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]
\nNil
\n46.
\n0714
\nManioc, arrowroot, salep, Jerusalem artichokes, sweetpotatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried, sago pith.
\nNil
\n46A
\n0714<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n0801
\nCoconuts, fresh or dried, whether or not shelled or peeled
\nNil
\n48.
\n0801
\nBrazil nuts, fresh, whether or not shelled or peeled
\nNil
\n49.
\n0802
\nOther 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
\nNil
\n50.
\n0803
\nBananas, including plantains, fresh or dried
\nNil
\n51.
\n0804
\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
\nNil
\n52.
\n0805
\nCitrus 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.
\nNil
\n53.
\n0806
\nGrapes, fresh
\nNil
\n54.
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\nNil
\n55.
\n0808
\nApples, pears and quinces, fresh.
\nNil
\n56.
\n0809
\nApricots, cherr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n66.
\n1002
\nRye other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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]
\nNil
\n67.
\n1003
\nBarley other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n71.
\n1007
\nGrain sorghum other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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]
\nNil
\n72.
\n1008
\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1103
\nCereal groats, meal and pellets other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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]
\nNil
\n76.
\n1104
\nCereal grains hulled
\nNil
\n77.
\n1105
\nFlour, powder, flakes, granules or pellets of potatoes other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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]
\nNil
\n78.
\n1106
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n85.
\n1207
\nOther 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.
\nNil
\n86.
\n1209
\nSeeds, fruit and spores, of a kind used for sowing.
\nNil
\n87.
\n1210
\nHop cones, fresh.
\nNil
\n87A
\n1210 10 00
\nHop cones, neither ground nor powdered nor in the form of pellets.
\nNil
\n88.
\n1211
\nPlants 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.
\nNil
\n89.
\n1212
\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
\nNil
\n90.
\n1213
\nCereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
\nNil
\n91.
\n1214
\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n100.
\n2201
\nNon-alcoholic Toddy, Neera including date and palm neera
\nNil
\n101.
\n2202 90 90
\nTender coconut water other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(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]
\nNil
\n102.
\n2301, 2302, 2308, 2309
\nAquatic 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
\nNil
\n102A.
\n2306
\nCotton seed oil cake
\nNil
\n103.
\n2501
\nSalt (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
\nNil
\n103A
\n26
\nUranium Ore Concentrat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n115.
\n4802 \/ 4907
\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
\nNil
\n116.
\n4817 \/ 4907
\nPostal items, like envelope, Post card etc., sold by Government
\nNil
\n117.
\n48 \/ 4907
\nRupee notes when sold to the Reserve Bank of India
\nNil
\n118.
\n4907
\nCheques, lose or in book form
\nNil
\n119.
\n4901
\nPrinted books, including Braille books
\nNil
\n120.
\n4902
\nNewspapers, journals and periodicals, whether or not illustrated or containing advertising material
\nNil
\n121.
\n4903
\nChildren's picture, drawing or colouring books
\nNil
\n122.
\n4905
\nMaps and hydrographic or similar charts of all kinds,including atlases, wall maps, topographical plans and globes, printed
\nNil
\n122A
\n4907
\nDuty Credit Scrips
\nNil
\n123.
\n5001
\nSilkworm laying, cocoon
\nNil
\n124.
\n5002
\nRaw silk
\nNil
\n125.
\n5003
\nSilk waste
\nNil
\n126.
\n5101
\nWool, not carded or combed
\nNil
\n127.
\n5102
\nFine or coarse an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n138.
\n8445
\nCharkha for hand spinning of yarns, including amber charkha
\nNil
\n139.
\n8446
\nHandloom [weaving machinery]
\nNil
\n140.
\n8802 60 00
\nSpacecraft (including satellites) and suborbital and spacecraft launch vehicles
\nNil
\n141.
\n8803
\nParts of goods of heading 8801
\nNil
\n142.
\n9021
\nHearing aids
\nNil
\n143.
\n92
\nIndigenous handmade musical instruments as listed in ANNEXURE II
\nNil
\n144.
\n9603
\nMuddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
\nNil
\n145.
\n9609
\nSlate pencils and chalk sticks
\nNil
\n146.
\n9610 00 00
\nSlates
\nNil
\n147.
\n9803
\nPassenger baggage
\nNil
\n148.
\nAny chapter
\nPuja samagri namely,-
\n(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
\n(ii) Sacred thread (commonly known as yagnopavit);
\n(iii) Wooden khadau;
\n(iv) Panchamrit,
\n(v) Vibhuti sold by <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
\n(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country
\n(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).
\n(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.
\n(v) The phrase ―Government Entity; shall mean an authority or a board or any other body including a society, trust, corporation, which is:
\n(a) set up by an Act of Parliament or State Legislature; or
\n(b) established by a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nANNEXURE II
\nList of indigenous handmade musical instruments
\n1.
\nBulbul Tarang
\n2.
\nDotar, Dotora, or Dotara<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n54.
\nTangmuri
\n55.
\nAlghoza – double flute
\n56.
\nBansuri
\n57.
\nVenu (Carnatic flute) Pullanguzhal
\n58.
\nMashak
\n59.
\nTitti
\n60.
\nSruti upanga
\n61.
\nGogona
\n62.
\nMorsing
\n63.
\nShruti box
\n64.
\nHarmonium (hand-pumped)
\n65.
\nEkkalam
\n66.
\nKarnal
\n67.
\nRamsinga
\n68.
\nKahal
\n69.
\nNagphani
\n70.
\nTuri
\n71.
\nDhad
\n72.
\nDamru
\n73.
\nDimadi
\n74.
\nDhol
\n75.
\nDholak
\n76.
\nDholki
\n77.
\nDuggi
\n78.
\nGhat singhari or gada singari
\n79.
\nGhumot
\n80.
\nGummeta
\n81.
\nKanjira
\n82.
\nKhol
\n83.
\nKinpar and Dhopar (tribal drums)
\n84.
\nMaddale
\n85.
\nMaram
\n86.
\nMizhavu
\n87.
\nMridangam
\n88.
\nPakhavaj
\n89.
\nPakhavaj jori – Sikh instrument similar to tabla
\n90.
\nPanchamukha vadyam
\n91.
\nPung
\n92.
\nShuddha madalam or Maddalam
\n93.
\nTabala \/ tabl \/ chameli – goblet drum
\n94.
\nTabla
\n95.
\nTabla tarang – set of tablas
\n96.
\nTamte
\n97.
\nThanthi Panai
\n98.
\nThimila
\n99.
\nTumbak, tumbaknari, tumbaknaer
\n100.
\nDaff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
\n101.
\nKanjira – small frame drum<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n