Short title, extent and commencement
 
1. 1).This Act may be called the Andhra Pradesh Tax on luxuries Act, 1987.
 
1. By Act No: 28 of 1996, the words " in Hotels and Loding Houses" in the long title as well as in Sub-section (1) were omitted w.e.f.1.8.96.
  2). It extends to the whole of the State of Andhra Pradesh..
  3). It shall come into force on such date as the State Government, may, by notification in the Andhra Pradesh Gazette, appoint.
Note: By Notification I in G.O.Ms.No. 558 Rev dt. 8.6.1987 the Act come into force on and from 15.6.1987.