AP Sales Tax : List of goods exempt

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AP Sales Tax : List of goods exempt

Andhra Pradesh (A.P ) Sales tax exempts a number of goods from imposition of sales tax or VAT .For traders, it is important to knwo on which trade they are required to pay VAT and on which they are not. This list of  exempted goods are categorised under different head. So here is A.P sales tax exempts goods list

1. Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered up to 35 cc engines developing 0.8 to 1.4    HP), dusters and parts thereof.

(The amended entry “1. Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered upto 25.6 cc engines developing 0.8 to 1.4 HP) and dusters” was substituted by Act No 28 of 2008 dated 24-09-2008 w.e.f  01-07-2008)

2. Aids and implements used by handicapped persons

3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw and feed supplements and nutrients

(The original entry “3.Aquatic feed, poultry feed and cattle feed including grass, hay and straw  is substituted by the G.O MS No 1625 Rev (CT-II) dept dated 6-11-2006.w.e.f 01-09-2006)

4. Betel leaves

5. Books, periodicals and journals including maps, charts, globes and atlases

(The words in italics were added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 18-08-2005.)

6. Charkha, Ambar Charkha and Gandhi Topi

7.       Charcoal

8. Jowar, Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu or variga rice, Korralu or Korra Rice.

9. Condoms and contraceptives

10. Cotton yarn in hank and silk yarn in hank

11. Curd, Lussi, Butter Milk and separated milk

12.     Earthen pot

13.     Electrical energy

14.     Firewood other than casuarina poles, eucalyptus logs and cut sizes thereof

15. Fishnet and fishnet fabrics

16. Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder

17. Fresh plants, saplings and fresh flowers

18. Vegetables & fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned.

19.     Garlic and Ginger

20.   Bangles made of shells, glass, lac or any other material other than those made of precious metals

(The original entry “20.Bangles made of shell, Glass, Lac or Plastic” is substituted by the Act No 10 of 2006 dated 4th January 2006, w.e.f 01.12.2005.)

21.     Handlooms, parts and accessories thereof and goods produced from handlooms.

22.     Human blood and blood plasma

23.     Kumkum, Bindi, alta and Sindur

24.     Meat , Flesh of poultry , fish including dry fish, prawns, lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; eggs, live stock and animal hair.

25.     National Flag

26.     Organic manure

27.     Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc, sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form

28. Raw wool

29. Semen including frozen semen

30.     Silk worm laying, cocoon and raw silk other than raw silk from outside the country.

(The words in italics were added by the G.O MS No 795 Rev ( CT-II) Dept dt; 29-06-2006 w.e.f 01-07-2006)

31.     Slate and slate pencils

32. Coconut, Tender green coconut  and Copra

(The original entry 32. Tender green coconuts” was substituted by “32. Coconuts and tender green coconuts” by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-04-2008)

(The amended Entry “32. Coconuts and tender green coconuts” was substituted by Act No 28 of 2008 dated 24-09-2008 w.e.f 01-08-2008)

33. Toddy, Neera and Arak

34. Unbranded bread

35.     Salt including processed and branded salt

36. Water other than-

i)            aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and

ii) water sold in sealed container

37 Prasadam, Bhog or Maha Bhog by Religious Institutions       

38 Plantain Leaves

39      Bamboo Matting          

40      Puffed Rice, Parched Rice, Murmuralu and Atukulu  

41 Husk of pulses, paddy, groundnut and wheat bran     

42 Leaf plates and leaf cups-pressed or stitched and loose and unstitched vistarakulu   

43 Unbranded broomsticks           

44 Seeds for sowing and gardening purpose including the seed or grain, corresponding to the seed, sold to the nodal      agencies, namely, Andhra Pradesh State Seeds Development Corporation (APSSDC), Andhra Pradesh State Co-Operative Marketing Federation (Andhra Pradesh Markfed), AP State Co-operative Oilseeds Growers Federation (OILFED), The Hyderabad Agricultural Co-operative Association Ltd.(HACA), National Seeds Corporation Ltd., and also including the seed or grain procured by the seed companies, duly following the Seed  Certification or Labeling Procedure.

(The original entry “44.Seeds for sowing and gardening purposes” was substituted by G.O MS No 818 Rev (CT-II) Dept, dated 30-06-2008 w.e.f 01-04-2005 and subsequently by Act no 28 of 2008 dated 24-09-2008 w.e.f 01-04-2008)


45 Cotton Fabrics., man made fabrics and woollen fabrics

46 Sugar    

47 (a) Un-manufactured tobacco covered under tariff heading No.2401 of the Central Excise Tariff Act, 1985 (5 of 1986);

(b) Bidis (biris) covered under tariff item No.24031031, 24031039, 24031090 of the Central Excise Tariff Act, 1985 (5 of 1986)

( The original entry “47.Tobacco” was subbstituted by G.O MS No 397 Rev (CT-II) Dept; dated 31-3-2007 w.e.f 01-04-2007.)

(The amended entry “47.Tobacco and manufactured Tobacco but excluding cigarettes containing Tobacco with Excise Tariff Code 2402.20 and also excluding cigarettes with tobacco substitutes with Excise Tariff Code 2402.90.10 was substituted by G.O MS No 933 date 03-07-2007 w.e.f 03-07-2007)

48 Rakhi.

(The entry at serial no 48 was added by the Act No 23 of 2005 dated 26th Oct 2005 w.e.f 01-09-           2005.)


49.   Made ups and garments made of Khadi cloth.

(The entry at serial no 49 was added by the Act No 10 of 2006 dated 4th January 2006 w.e.f01.12.2005)

50.   Sugarcane

(The entry no 50 was added by the G.O MS No 1625 Rev (CT_II) dept dated 6-11-2006. w.e.f 01- 04- 2005)

51 Crochet laces

(The entry no 51 was added by the G.O MS No 1625 Rev (CT_II) dept dated 6-11-2006.w.e.f 01-09-2006)

52.  Jaggery

(The entry No 52 was added by G.O MS No 1929 Revenue (CT-II) Dept dated 27-12-2006 w.e.f  01- 01-2007)

53.   Tamarind

(The entry No 53 was added by G.O MS No 71 Revenue (CT-II) Dept dated 22-1-2007 w.e.f 01- 02-2007)

54. Mesta or Bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa var.altissima.

55. Pippalamodi.

56. Coir and Coir products excluding rubberized Coir mattresses.

57. Khandasari Sugar.

(The Entry in Sl.No. 54, 55, 56 and 57 was added by Act No. 38 of 2007 published in Andhra Pradesh Gazette Part IV-B Extraordinary No. 55 dt. 18/12/2007 w.e.f. 01.06.2007)

58. The following goods, sold by Canteen Stores Department or the Indian Naval Canteen Services, either directly or through their unit-run Canteens, to the Army/Navy/Air force personnel both working and retired and who are eligible for purchasing goods from them.

1. All kinds of cereals and pulses and products thereof, which are used for cooking food.

2. Spices, used in cooking, including Chillies power, turmeric powder and other similar powders, used in cooking.

3. Biscuits, Beverages, Confectionery & Soft Drinks
4. Soups, Squashes Snacks & Cornflakes
5. Tea & Coffee
6. Pickles, Sausess, Jams & Jellies
7. Milk Powders, Baby Food, Food beverages & Food Energisers
8. Vermicelli & Instant Foods
9. Cooking oils, Vanaspathi & Ghee
10. Honey, Chavanprash, Eno Antiseptic cream & lotions.
11. Starch and Sago
12. Copra, Coconuts and ground-nuts
13. Shaving Blades & Razor sets
14. Shaving creams & After Shave lotions
15. Tooth Brushes, Shaving brushes, Shoe brushes & Toilet Brushes
16. Face creams, Hair creams, & Body creams
17. Dental cream & Tooth powders
18. Perfumes & Deodorant including Agarbatti/ Dhoopsticks
19. Toilet Soaps and Detergent Soaps
20. Toilet power & Detergent powder
21. Hair oils & Shampoos
22. Hair Dye. Sanitary Towels & Toilet papers
23. Fabric care, Starch, Robin Blue & Ranipal
24. Dish Washing Soap, Powder & Scrubber.
25. Wax candles & Agarbathi
26. Pressure Cookers, Milk Boiler & Rice Cooker
27. Vacume Flask, Casserole, Crockery & Glass Ware
28. Electrical Bulbs, Tube light & CFL Lamp
29. Mosquito Repellent, coil, Mat 7 Liquid
30. Torch Cells, Torch cases
31. Room Freshners, Toilet/ Floor Cleaners & insecticides
32. Shoe polish, cloth clips & metal clips
33. Gas stoves, Gas Lighters & Safety matches, cooking ware including cups, Plates and glasses made of Alluminium paper or plastic
34. Ceiling fans, Table fans, Wall fan, Pedestal Fans
35. Exhaust Fans, Mixers, Juicer Mixer Grinders, Irons
36. Coffee makers, ovens, immersion heater, toasters
37. Instant Geysers, Transistors,
38. Water filters & Filter candles.
39. Plastic Buckets, Basins, Drum & Mugs
40. Water Bottles & Water cans
41. Suitcases moulded & soft luggage
42. Sports wear, Golf Balls, shoe track suit, umbrellas & Padlocks
43. Helmets
44. Wrist Watches
45. Food processor microwave ovens
46. Coir products, Coir Mattress,
47. Water heaters, Vacume Cleaners, Water Purifier.
48. Mono Block Pumps.
49. Sewing Machines (Hand & Foot)
50. Sun – glasses, Room Coolers.
51. Ready –made garments and hosiery goods
52. IMFL or IML or wines, with sale value of less than Rs.500/- per case of 12 No.s’ of   1000 ml or 12 No.’s of 750 ml or 24 No’s of 375 ml or 48 No’s of 100 ml or 96 number of 90 ml bottles”.

(The Entry 58 was inserted by G.O.Ms.No.1468 Revenue (CT-II) Dept, dt.23.11.2007 w.e.f. 24.11.2007.)

59. Sale of goods to any unit located in Special Economic Zone;

59-A. All goods sold to units, operator, developer, Co-developer and Contractors engaged by them for use in processing area of the respective Special Economic Zones except the goods listed in rule 20(2) (a) of the Andhra Pradesh Value Added Tax Rules, 2005’.

[posted on  30 April 2010 ]



Search Tax Solution

  • http://www.ssengrindia.com Rinku Kumari Jain

    Any one, Pl inform me what is the rate of VAT applicable on Dairy Plant & Machinery, Dairy project, if it is a Turn-Key Project.

  • sivakumarjanga

    dear sir,

    a.p vat on frozen shrimps for export and local sales
    please send details

  • Mcbever

    Speaking four days before the General Election, the Conservative leader also refused to rule out a VAT rise should the party get into power on Thursday.
    Is a Vat rise worse than an National insurance rise because if Vat goes up,fuel ,energy ,drinks,non basic foods,price of holidays ,price of cars,electrical goods ,and everything else go up ,so we all end up paying more.

  • Jinesh babu

    Pl give clarity for previous years i.e., 2010-11 to 2012-13 financial years we have done out door catering to the SEZ Units. For that periods is there we have to pay tax? Because The SEZ corporate offices clearly showing that they having exemption letters – Pl clarify