GOVERNMENT OF ANDHRA PRADESH

COMMERCIAL TAXES DEPARTMENT

Office of the

Commissioner of Commercial Taxes,

A.P., Hyderabad.

CIRCULAR

CCT’s Ref.Enft.No.E3/421/2015,Date:14 .03.2016.

Sub: C.T.Dept.- APVAT Act.2005 – List of Sensitive Commodities – Circular –

Regarding.

Ref: CCT’s Ref.No.CCW/CS (1)/128/2015, dt. 08.02.2016.

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In the reference cited, instructions were issued on the procedures to be followed while issuing VAT/CST/TOT Registrations.The registrations are issued based on the information and documentary evidence uploaded online by the dealers. However post registration advisory visits are being taken up to verify the genuineness of the information and documentary evidence submitted by the dealers.

For conducting post registration Advisory visits on priority basis, the newly registered dealers / establishments are to becategorized based on the commodities, which are evasion prone or otherwise dealt by these dealers. For this purpose, certain commodities are identified as Sensitive and within the sensitive commodities, where there is high risk, these are further categorized as Hyper sensitive as mentioned below.

Sl.No. / Commodity / Commodity Code(s) in VATIS Commodity Master / Hyper Sensitive/ Other Sensitive
1 / Marbles and all types of tiles / 167 / Hyper Sensitive
2 / Electrical goods / 118 / Hyper Sensitive
3 / Automobile Spares and Accessories / 126 / Hyper Sensitive
4 / All kinds of Vegetable Oils / 117 / Hyper Sensitive
5 / Iron & Steel including Scrap / 111 / Hyper Sensitive
6 / Ceramic Sanitary ware / 163 / Hyper Sensitive
7 / All Kinds of Pulses &Dhalls / 129 / Hyper Sensitive
8 / Plywood& Laminates / 138 / Hyper Sensitive
9 / Granites / 170 / Hyper Sensitive
10 / Ready Made Garments / 136 / Hyper Sensitive
11 / Timber& Sizes / 135 / Other Sensitive
12 / Oil Seeds / 145 / Other Sensitive
13 / Cashew Nut / 489 / Other Sensitive
14 / Paddy & Rice / 104 / Other Sensitive
15 / Fire Works / 194 / Other Sensitive
16 / Chillies / 131 / Other Sensitive
17 / River Sand And Grit And Stone Chips / 270 / Other Sensitive
18 / Hides & Skins / 182 / Other Sensitive
19 / Bullion, Specie, Platinum, Jewellery And Precious Stones (Gold & Silver). / 128 / Other Sensitive
20 / Spices & Dry Fruits. / 196 / Other Sensitive
21 / Coal / 241 / Other Sensitive
22 / Furniture / 158 / Other Sensitive
23 / Hardware / 172 / Other Sensitive

Further, proper care should be taken while issuing way bills to the dealers dealing in sensitive commodities. In respect of hyper sensitive commodities, the dealers are not permitted to take physical waybills, as the utilization of these waybills will not be known to the department till the dealer submits the particulars after these are used. Hence the dealers dealing in Hyper sensitive commodities are required to use electronically generated waybills mandatorily furnishing all details.

All the Departmental Officers are requested to take timely action on the above said commodities after issuance of Registration Certificates.

Sd/- J.Syamala Rao,

Commissioner of Commercial Taxes.

To

All the Deputy Commissioners (CT) in the State.

All the Assistant Commissioner(CT)s in the state

All the Commercial Tax Officers in the state

All the Deputy Commercial Tax Officers in the state

All the Assistant Commercial Tax Officers in the state

Copy to all the Senior Officers in the office of CCT,AP

Copy to P.S. to Commissioner(CT)

//t.c.f.b.o//

Sd/- U.Yedukondalu

JOINT COMMISSIONER(CT) – (Enft.)