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THE TELANGANA GAZETTE
THE TELANGANA GAZETTE
THE TELANGANA GAZETTE
CHAPTER
CHAPTER
CHAPTER
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CHAPTER
Goods subjected to tax at special rates
| Item No. |
Description |
Point of levy |
Rate of tax |
| 1. |
All liquors, bottled and packed as per the
provisions of the A.P
Excise Act, 1968 (including Imported
liquor) but excluding Toddy and arrack:
|
At the point first sale in the State of |
70% |
| 1A |
Indian Made Foreign Liquor (other than
Beer,
Wine and Ready to drink varieties) bottled
and/or packed in India as per the provisions
of Andhra Pradesh Excise Act, 1968, but
excluding Toddy and Arrack
Basic price (per case):
a) Upto Rs.2500
b) Above Rs.2500 upto Rs.3500
c) Above Rs.3500 upto Rs.5000
d) Above Rs.5000 |
At the point of first salein the State
|
190%
160%
140%
130% |
| 1B |
Beer bottled and/or packed in India as per
the
provisions of the Andhra Pradesh Excise
Act, 1968 |
At the point of first sale in
the State
|
175% |
| 1C |
Wine and Ready to drink varieties bottled
and/or
packed in India as per the provisions of
the Andhra Pradesh Excise Act, 1968 |
At the point of first sale in
the state
|
150% |
| 1D |
Foreign Liquor bottled and/or packed
outside
India |
At the point of first sale
in the State |
70% |
| 1E |
Liquor sold
by Military Canteens holding licences
in Form CS-1 and CS-2 under the provisions of
The Telangana Excise (Grant of licence of selling by in-house and
conditions oflicence) Rules, 2005.
|
At the point
of first sale in the state.
|
70% |
| 1F |
Privilege fee on all liquors bottled and
packed as per the provisions of the Telangana Excise Act,1968 (including
imported liquor) whether bottled/packed in India or outside India but
excluding toddy and arrack under the provisions of the following rules;
(i) Rule 16(9) of the Telangana Excise (Grant of licence of selling by
shop and conditions of licence ) Rules, 2012.
(ii) Rule 10-A of the Telangana Excise
(Grant of licence of selling by bar and conditions of licence) Rules,2005
(iii) Rule 12 of the Telangana Excise
(Grant of licence of selling by in-house and conditions of licence)
Rules,2005.
|
At the point of first sale in the State
|
70% |
| 2. |
Petrol |
At the point of first sale in the State |
35.20% |
| 3. |
Aviation motor spirit and any other motor spirit |
At the point of first sale in the State |
33% |
| 4. |
Aviation turbine fuel |
At the point of first sale in the State |
16 % |
| 5. |
DIESEL OIL [ All kinds of Diesel Oils
including C9
|
At the point of first sale in the State |
27% |
| 6. |
Tobacco products including Gutkha, Khara, Masala,
Kimam, dokta, Zarda, sukha or surthi except
those specified in Schedule-I and Cigarettes |
At the point of first sale in the State |
20%
|
Explanation–I: For the purpose of items 1A to 1F, when any distillery or brewery or any dealer sells liquor to the Government of Telangana with the Telangana State Beverages Corporation Limited acting as its agent, or Canteen Stores Department, the sale by the Government of Telangana with the Telangana State Beverages Corporation Limited, acting as its agent or Canteen Stores Department shall be deemed to be the first sale.
Explanation–II: For the purpose of items 1A to 1F, sale of liquor by any distillery or brewery or any dealer to the Government of Telangana with the Telangana State Beverages Corporation Limited acting as its agent or Canteen Stores Department shall be exempt from tax under the Act.
Explanation–III: For the purpose of items 1 A :.(a). Basic price means: Ex-factory price + Cost of Bottles+ Cost of packing material + Freight+ Insurance+ Handling charges and import fee, if any.
(b). Case means: (i) Indian Made Foreign Liquor (other than Beer, Wine and Ready to Drink varieties) : 9 numbers of 1000ml. or 12 numbers of 750 ml. or 24 numbers of 375ml. or 48 numbers of180ml. or 96 numbers of 90ml. or 150 numbers of 60 ml. bottles of Indian Made ForeignLiquor.
(ii) Beer: 12 numbers of 650ml. 24 numbers of 330 ml. bottles or 24 numbers of 500 ml. in cans.
(iii) Wine: 9 numbers of 1000 ml. or 12 numbers of 750 ml. or 24 numbers of 375ml. or 48 numbers of 180ml. or 96 numbers of 90ml. or 150 numbers of 60ml. bottles
(iv) Ready to Drink Varieties: 24 numbers of 250 ml. bottles or 24 numbers of 275 ml. bottles or 24 numbers of 330 ml. bottles
Explanation III-A.— The amendment issued to Item 1 in the notification issued in G.O.Ms.No. 1229, Revenue (CT-II) Department, dated 20-06-2005, shall be deemed to have come into force w.e.f.01-04-2005 in so far as it relates to the stocks of liquor costing more than Rs. 700 per case held by M/s TelanganaBeverages Corporation Limited, as on 01-04-2005, and sold thereafter with old MRP stickers and at theold billing rates as per the orders issued by the Government in G.O. Rt. No. 399, Revenue (Excise - II)Department, dt.31-03-2005.
Explanation – IV: For the purpose of items 2,3,4 and 5 a sale by one oil company to another oil company shall not be deemed to be the first sale in the State. Accordingly any sale by one oil company to any other person (not being an oil company) shall be deemed to be the first sale in the State.Note: The expression ‘oil company’ in this explanation means:
(a) Hindustan Petroleum Corporation Limited
(b) Indian Oil Corporation Limited
(c) Bharat Petroleum Corporation Limited
(d) Indo-Burma Petroleum Company Limited
(e) Chennai Petroleum Corporation Limited
(f) Reliance Industries
(g) Reliance Petro Marketing Private Limited
(h) Reliance Petroleum Private Limited
(i) Oil and Natural Gas Commission and
(j) Such other oil company as the Government may, from time to time, by notification in the Gazette specify in this behalf.
(k) Shell India Marketing Private Limited
(l) M/s.Essar Oil Limited.
(m) Numaligarh Refinery Limited
(n) M/s. Shell MRPL Aviation Fuels and Services Private Limited
|