TaxTMI 
TaxTMI 
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
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....ra Pradesh. However, e - waybill is 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 t....
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....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 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 t....
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....d, - (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 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 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and simila....
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....), Bore, Lichi, fresh. Nil 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. Nil 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 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 ....
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....d 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 meslin, [maize (corn) flour, Rye 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]....
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....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), 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 ....
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....E I] Nil 109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi,Sindur, Alta Nil 110. 3825 Municipal waste, sewage sludge, clinical waste Nil 111. 3926 Plastic bangles Nil 112. 4014 Condoms and contraceptives Nil 113. 4401 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 Children's picture, drawing or colouring books Nil 122. 4905 Maps and hydrographic or similar charts of all kinds,including atlases, wall maps, topogr....
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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 registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) ....
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....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 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 3....