Special rate of tax will be levied on a few commodities listed in Schedule VI to the APVAT Act 2005.

Following are goods and their rates of taxes:
1. Liquors
2. Petrol other than aviation motor sprit
3. Aviation motor sprit
4. Aviation Turbine Fuel
5. Diesel

No. You are not eligible to claim input tax credit of tax paid on purchase of special rate goods.

The first seller of these goods in Telangana is liable to pay. The second seller of these goods is not liable to charge and pay tax on his sales.

Yes. You are entitled to claim input tax credit on all your purchases except the items specified in Schedule VI and items in the negative list.

You must enter the sale value of these goods in box 18(A) and the tax charged and payable in box 18(B) of VAT return. You have to enter the purchase value of these goods in Box 10(A) of VAT return. In case of purchase of other goods they should go in the respective boxes according to the tax rate(s).

In this case you must enter the total value of your purchases of these goods in box 10(A) of VAT 200. However you cannot enter the tax charged on these goods by your supplier in box 10(B).

In case of your sales of these goods you must enter the value of sales in box 18(A) of VAT 200. As you cannot charge any tax on sales of these goods you cannot enter tax in box 18(B) of VAT 200.

Your sale to APBCL and Canteen Stores Department is exempted. Hence you cannot charge any tax on your sales.

No. You are not entitled to claim input tax credit on the sales made to APBCL. However, you can claim input tax credit for any inter state sales / exports of liquor.

In this case your sale shall not be deemed to be first sale in the State and you are not liable to pay any tax. Such sales are specified under Schedule VI to APVAT Act 2005.

You are eligible for input tax credit on your purchases except for the items specified in the negative list and Schedule VI goods.

The value of the ineligible purchases shall be entered in Box 6(A) of the VAT return. All eligible purchases shall be entered in the respective boxes, according to the tax rates.

In respect of your sales you must enter the value in box 18(A) of VAT return. Since you have not charged any VAT you cannot enter the tax in box 18(B) of VAT return.

In case you are second or subsequent seller of these goods and also other goods you are eligible to claim input tax credit only on other goods traded in.

You are eligible to claim input tax credit on your purchases on all items except the tax paid on these goods (say petrol, diesel etc.,) and the tax paid on the items in negative list.