TMI BlogAndhra Pradesh Goods and Services Tax Act, 2017 – Transporters/owner of the conveyance – Documents to be accompanied with the Goods vehicle – Certain instructions – issuance – RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... s not necessary for transporting of goods, which are exempted under the Act. The latest list of exempted commodities may be accessed through the Commercial Taxes website i.e., http:://www.apct.gov.in. However, the list, as on today, is hereby appended for ready reference [See Annexure]. Hence, the transporter/owner of the conveyance should accept the goods for transport, only when the owner of the goods provides them the above documents. If the transporter/owner of the conveyance agrees to transport the goods which are not covered by the above documents, prescribed, it will be construed that such transporter/ owner of the conveyance is transporting the goods with an intention to aid and abet the evasion of tax on the part of the owners of the goods. In such circumstances, the transporters/owner of the conveyance is liable 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Omitted 12. Omitted 13. Omitted 14. Omitted 15. Omitted 16. Omitted 17. Omitted 18. 3 Fish seeds, prawn / 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring 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 trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Nil 35. 0701 Potatoes, fresh or chilled. Nil 36. 0702 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] Nil 46B 08 Dried makhana, whether or not shelled or peeled [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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59. 7, 9 or 10 All goods of seed quality Nil 60. 0901 Coffee beans, not roasted Nil 61. 0902 Unprocessed green leaves of tea Nil 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] Nil 63. 0910 11 10 Fresh ginger, other than in processed form Nil 64. 0910 30 10 Fresh turmeric, other than in processed form Nil 65. 1001 Wheat and meslin 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 condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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) bea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 of seed quality Nil 80. 1201 Soya beans, whether or not broken, of seed quality. Nil 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. Nil 82. 1204 Linseed, whether or not broken, of seed quality. Nil 83. 1205 Rape or colza seeds, whether or not broken, of seed quality. Nil 84. 1206 Sunflower seeds, whether or not broken, of seed quality. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1905 Pappad, by whatever name it is known, except whenserved for consumption Nil 97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread Nil 98. 2106 Prasadam supplied by religious places like temples,mosques, churches, gurudwaras, dargahs, etc. Nil 99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Firewood or fuel wood Nil 114. 4402 Wood charcoal (including shell or nut charcoal),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 Childr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 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 bran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 with one jingle 102. Kansi - small without jingles 103. Patayani thappu - medium frame drum played with hands 104. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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