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1). |
The Government may, by notification, alter ,add to or cancel any of the schedules. |
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2). |
Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation as the case may be, of the schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: |
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Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session: |
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Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months. |
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3). |
All references made in this Act, to any of the Schedules shall be construed as relating to the schedules as for the time being amended in exercise of the powers conferred by this section.] |
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1. Sections 29 and 30 were inserted by Act No:28 of 1996 w.e.f.1.8.96 Schedule was inserted by
Act No:28 of 1996 w.e.f.1.8.96 see Section 3A. |
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| Schedule |
| SNo |
Description |
Point Of Levy |
Rate Of tax |
| 1. |
Chewing Tobacco Preparations Commonly known as Khara Masala,Kimam,Dokta,Zarda Sukha and Surti and gutka and other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences"] |
At the first point of supply of luxuries in the State by sale or otherwise. |
50 paise in every rupee |
| 2. |
Cigarettes |
At the first point of supply of luxuries in the State by sale or otherwise. |
50 paise in every rupee |
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- By AP. Ord.name No.2 of 1997 published in the A.P. gazette part IV B ExtraOrdinary No:2 dt. 4.1.1997 the rate of tax on item , was increased from 10% to 50%
Note :- The Andhra Pradesh Tax on Luxuring in Hotels and Lodging Homes(Amendmentment Ordinance No:20 of 1996. Published in A.P. Gazette Part IV-B Extra-ordinary No.52 dated. 17.10.1996.
- The bracketed words were added by A.P. Ordinance No.2 of 2001 published in the A.P.Gazette part IV-B Extra-ordinary No.32 Dt 2.5.2001
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