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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, 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 by him at the time of transport of goods. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly], 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 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 28. 0407 Birds' eggs, in shell, fresh, preserved or cooked Nil 29. 0409 Natural honey, 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 ANNEX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 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 shelle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 actio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), 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 suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit 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; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 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 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. 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 with one jingle 102. Kansi - small without jingles 103. Patayani thappu - medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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