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SCHEDULE

Sl.No

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

1. 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

 

 

 

 

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