APGST Act, 1957- Reduction of Rate of Sales Tax to 4% for Component

APGST Act, 1957- Reduction of rate of sales tax to 4% for component parts, assembly parts and accessories of electronic goods

[G.O.Ms.No.370 Revenue (CT.II) Department, Dt.1.6.2000]

NOTIFICATION-I

In exercise of the powers conferred under section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Act No.VI of 1957) the Governor of Andhra Pradesh hereby directs that the tax payable under Section 5 of the said Act of sales of the following electronic goods falling under item No.38 of the First Schedule to the said Act shall be at 4 paise in the rupee.

Sl.No /

Description of goods

/

HSN Code

1 /

Test & Measuring instruments

/ 9030
2 /

Medical Electronic Equipment

/ 9018
9021
9022
9033
3 /

Analytical instruments

/ 9027
4 /

Electronic Milk Analysers

/ 8434
5 /

Agri Electronic, Mining Electronic, Environmental Monitoring, Nuclear, Geoscientific,Fish finders, Textile instruments

/ 9031
6 /

Process Control Instruments

/ 9026
9032
7 /

STD,PCO Monitors

/ 8470
8 /

Digital Image Recorders

/ 9010
9 /

Logic Controllers, Sensors

/ 8531

Indicators, Transducers,

/ 8504

Numerical Controls

/ 9026

Servo Amplifier, Process controllers

/ 9032

temperature controller, annunciotors converters, chapters

/ 9030
10 /

Electronic Teaching Aids

/ 9023
11 /

Liquid Crystal Devices & Lasers

/ 9013
12 /

Telecommunication, Navigational Signalling & Strategic electronic equipment

/ 8517
8525
8526
8527
8530

NOTIFICATION-II

In exercise of the powers conferred under Section 9 of the Andhra Pradesh General Sales Act,1957 (Act No.VI of 1957) the Governor of Andhra Pradesh hereby directs that the tax payable under Section 5 of the said Act on sales of the following electronic goods shall be at 4 paise in the rupee.

Sl.No. /

Description of goods

/ HSN Code
1. / Semiconductor devices including / 8541
PFDs,LED Displays,Opto electronic
Displays and Crystals
2. / Integrated Circuits (Ics) Microprocessors / 8542
3. / Resistors fixed & Variable all types / 8533
4. / Capacitors (condensers) fixed and / 8532
variable all types
5. / Head phones,Loudspeakers without / 8518
acoustic enclosures
6. / Permanent Magnets & Ferrites / 8505
7. / Electronic transformers,chokes,coils, / 8504
indicators useful for electronic equipment only
8. / Electromechanical components viz., / 8536
connectors,adoptors,jacks &plugs,
relays,switches,terminals & terminal
block,sockets,heat sinks,bases & holders
useful for electronic equipment only.
9. / Components for TV including tuners, / 8529
deflection components & delay lines / 8536
10. / Components for tape recorder/VCR/VTR / 8522
11. / Printed Circuit Boards & Copper clad / 8534
laminates
12. / Filters,indicating lamps & jewel lights / 8500
13. / Interconnecting cables fitted with connectors / 8544
14. / Microwave passive components / 8526
8529
15. / Electron tubes including TV picture tubes / 8540

J.Rambabu

Principal Secretary to Government