Refund of VAT on NTR Sujala Pathakam purchasees

GOVERNMENT OF ANDHRA PRADESH

ABSTRACT

Andhra Pradesh Value Added Tax Act, 2005 – Refund of Tax paid on purchase

of all components used in the construction and erection of Water Treatment

Plants under the Scheme “NTR Sujala Pathakam” under sub-section (1) of

section 15 of the Andhra Pradesh Value Added Tax Act – Notification –

Orders - Issued.

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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 100. Dated:24-03-2015.

Read the following:

1) G.O.Ms.No.740, Panchayat Raj & Rural Development (RWS-II)

Department, Dt.25-06-2014.

2) From the Panchayat Raj & Rural Development (RWS-II) Department, file

bearing C.No.2083/RWS-II/A1/2014.

                                ** ** **

O R D E R:

The appended notification will be published in an Extraordinary issue of

the Andhra Pradesh Gazette Dated:01-04-2015.

2. The Commissioner of Printing, Stationery and Stores Purchase, Andhra

Pradesh, Hyderabad is requested to supply 100 copies of the notification to

this Department and 300 copies to the Commissioner of Commercial Taxes,

Andhra Pradesh, Hyderabad.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

J.C.SHARMA,

PRINCIPAL SECRETARY TO GOVERNMENT

(Commercial Taxes & Excise) (FAC)

                                             NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 15 of

the Andhra Pradesh Value Added Tax Act, 2005, the Government of Andhra

Pradesh, having found it necessary so to do in the public interest, hereby

order to refund the Tax paid on purchase of all components used in the

construction and erection of Water Treatment Plants under the Scheme “NTR

Sujala Pathakam”, subject to the following conditions:

1) The refund shall be limited only to 5% tax irrespective of the

tax (5% or 14.5%) actually paid;

2) The claim of refund shall be made in duplicate in Form 510

prescribed under sub-rule (11) of Rule 35 of the Andhra Pradesh

Value Added Tax Rules, 2005 to the Commissioner of Commercial

Taxes, after scrutiny and approval by the Panchayat Raj & Rural

Development (RWS) Department, within a period of 6 (six)

months from the date of purchase as specified under sub-section

(3) of section 15 of the Andhra Pradesh Value Added Tax Act.

3) The claim shall be accompanied by the purchase invoices in

original.

and

4) The Commissioner of Commercial Taxes shall, after verification of

the invoices, refund the tax within 45 days from the date of

submission of Form 510 as specified under sub-rule (11) of Rule

35 of the Andhra Pradesh Value Added Tax Rules, 2005.

J.C.SHARMA,

PRINCIPAL SECRETARY TO GOVERNMENT

(Commercial Taxes & Excise) (FAC)