The Arunachal Pradesh Goods Tax ( Amendment) Act, 2023

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The Arunachal pradesh Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORIry
No.87, Vol. XXX Naharlagun, Fflday, March 91, 2023, Chaitra 10, 1945 (Saka)
GOVERNMENT OF ARUNACHAL PRADESH
LAW, LEGISLATIVE AND JUSTICE DEPARTMENT
ARUNACHAL PRADESH CIVIL SECRETARIAT
ITANAGAR
further to amend theArunachar pradesh Goods Tax Act, 2005 (Act No.30f2005).
- Be it enacted bythe LegislativeAssembly ofArunachal Pradesh in the seventy-foufth yearofthe Republicof lndia as follows :-
1. Short title and commencement :
(1 ) Thrs Act may be caled the Arunachar pradesh Goods Tax (Amendment) Act, 2023.
(2) lt shall extend to whole ofArunachal pradesh.
(3) lt shall come into force with effect from 1st April, 2023.
2. Amendment of section 3:
ln the Arunachal Pradesh Goods Tax Act, 2005, (Act. No. 3 of 200s), (hereinafter referred to as thePrincipalAct), in section 3, in sub-section (S), ctause (c) sha be deleted.
3. Amendment ofsection 4 :
(i) ln the princlpalAct. ln section 4, rn sub-section ('1) for clause (c), thlfo owing shall be substituted
namely,-
"(c) in respect of goods specified in the Fourth Schedule, at the first potnt of sale of such goods
withan the state, at the rate or rates specified theretn :
Explanation 1 - When an Oil Company, as may be specified in the rules, sells any petroleum product
other than Crude oil mentioned in the Fourth Schedule to another oil company tor the purpose for re-sale
by the latter, such inter-se sale between the Oil Companjes shall not be deemed to be ihe first point of
sale in the State but the sale by the purchasing ojl company to another person not being an oil 66mpany,
shall be deemed to be the flrst point of sale in the State for the purpose of levy of tax under this clause
which shall be subject to such conditions as may be prescribed. The purchasing oil company shall pay
tax on the sale of such goods under this Act.
Explanation2 - Atax on sale ofgoods specified in the Fourth Schedule, shallbe levied and collected on
the Maximum Retaii Price in respect of such goods forwhich the Maximum RetailPrice has been made
as the base of levy against such goods rn the said Schedule. For this purpose, the base of levy of tax
shall be such "Maximum Retaii Price".
(ii) aftersub-section (1), thefollowing new sub-sections (1A), (18), (1C), (1D)and (1E)shal be inserted,
as under.-
(1A) NOtWithStanding anything contarned in lhisAct, the retail 'on' license holder for potable liquor
mentionedintheFourth-Schedule'exceptcountrysplrit'shallpayoutputtaxonsalemade
NOTIFICATION
The 31st March, 2023
No Lawlegn - 5/2023.-The forowing Act of theArunachar pradesh LegisratrveAssembrv which waspassed in the Ereventh session of trre sevenln LegistativeRsiemnty ano ;;U;;;Jil'o'r",'#Lor"rno,.of Arunachal Pradesh is hereby published for geierat intormation.
(Received the assent of the Governor on 3ist March, 2023)
THEARUNACHAL PRADESH GOODS TAX (AMENDMENT) ACI,2023
(ACT NO. 3 OF 2023)
An
Act
2 The Aru nachal Pradesh Extraordinary Gazette, March 31, 2023
be eligible for set-off of the
potable liquor from bondedby him at the applicable rate specified therein and he shall
amount ot tax paid by him at the time of purchase of such
warehouse.
(1B) Notwithstanding anything contained in this Act' in case of potable liquor mentioned in the
FourthSchedule,exceptcountryspirit,ifthefirstSaleofSuchitemsismadebyamanufacturer
orbottlingunitordistilleriesorbreweries(hereinafterreferredtoaSselleolocatedwithinthe
state,thebondedwarehouselicenseeoranyotherdealer,whopurchasessuchitemsfrom
suchseller,shallbeliabletopaytaxonpurchaseofsuchitemsonthepriceconsideration
including excise duty. Sucn LonOeo warehouse licensee or any other dealer purchasing
suchitemsshallmakepre.paymentofthetaxpayableunderthisActelectronicallyintothe
Government Account in the prescribed manner by a separate challan and hand over one
copyofthechallantothestateExciseauthoritybeforeissuanceoftansportpermltofliquor
andalsohandoveracopyofthechallantosuchSel|erbeforeremovalofsuchitemsfromthe
possession of the seller'
(1c)NotwithstandinganythingcontainedinthisAct,incaseofpotableliquormentionedinthe
FourthSchedule'exceptcountryspirit,ifthefirstsaleofsuchitemsiSmadebyanimporter
or bonded warehouse licensee inside the state, he shall be liable to pay the tax on sale of
such items. such importeror bondedwarehouse licensee shall, before importing a consignment
ofliquorinSidetheState,depositanamountinadvanceequivalenttotheamountoftaxon
theestimatedsalepriceofsuchliquor.lnthecaseofStocktransfer,nogrossprofitShallbe
consideredforthepurposeofcomputingtheestimatedsaleprice.Suchamountshallbe
depositedelectronicallyintotheGovernmentAccountintheprescribedmannerbyaseparate
challan and one copy o{ such challan, along with the challan showing pre-payment of excise
duty,shallbehandedovertotheStateExciseauthoritybeforeissuanceofimportpermitof
liquor
Provided that a bonded warehouse licensee shall not purchase from another bonded
warehouselicenseeormakesaletoanotherbondedwarehoUselicenseewithintheState.
(,1D)NowvithstandinganythingcontainedinthisAct,abondedwarehouselicenseeoranyother
dealer,whopurchasessuchitemsfromamanufacturerorbottlingunitordistilleriesor
breweries (hereinafter referred to as seller) and is liable to pay tax on his purchase or an
importer or bonded warehouse licensee' who is liable to pay tax on his sale' under this
section, as the case may be, shall, pay tax on Maximum Retail Price (MRP) basis without
any deduction, at the rate specified in the Fourth Schedule'
provided that the bonded warehouse licensee or any other dealer, who purchases such
itemsfromsuchsellerwhohasbeengrantedpartialtaxexemptionunderlndustriallncentive
shall deposit an amount in advance;quivalent to the amount of tax on the estimated sale
priceofsuchliquorminusEx.brewerypriceorEx-Distilleryprice,asthecasemaybe.
Explanation_Amanuf,acturerorbottlingunitordistilleriesorbrewerieswhohasbeengranted
partialtaxexemptionunderlndustriallncentiveshallcollecttaxonEx-brewerypriceorEx.
Distilleryprice,aSthecasemaybe,fromthebondedwarehouselicenseeoranyother
dealer'whopurchasessuchitemsfromthemattheratespecifiedintheFourthSchedule.
(1E)NotwithstandinganythingcontainedinthisAct,incaseofpotableliquormentionedinthe
Fourth schedule, excepicountry spirit, a canteen stores Depot bonded warehouse (csD),
which sells such items to a unit Run canteens (uRCs) or any other person, shall be deemed
to be the first point seller liable to pay tax on such sale, inespective of whether such canteen
StoresDepotbondedwarehouse(CSD)importssuchitemsfromoutsidetheStateor
purchases such items from a manufacturer or bottling unit or distilleries or breweries within
the State. lf no such CSD exists in the State then Unit Run Canteens (URCS) importing such
. items from outside the State or purchases such items from a manufacturer or bottling unitor
distitteries or breweries within the State shall be deemed to be the first point seller liable to
pay tax on such sate. The Unit Run Canteens (URCs) or any other person while depositing
the excise dutv shaI arso deposit the tax payabre under thisActinto the GovernmentAccounton beharf ofthe canteen stores Depot bonded warehouse (cSD) or unit Run c".;;;;.(URcs), as the case may be, in the pr"".riO"J ,.*nr".. b-y 
" ""prr"t" "h"l/an and hand overone copy of the cha,an to the canteen stores oepotionded warehouse or to the stateExcise authority before issuance of tmport permit oif iquor
provided that such Canteen Stores Depot bonded warehouse (CSD) or Unit Runcanteens (uRcs) inside the state sha,,"t o"lro,rJt" make purchase from a bondedwarehouse licensee or to make sale to a UonOeO waretrou-s" Icens"e,,.
The Arunachal pradesh Extraordjnary Gazette. March 3i4. Substitution of Schedute :
.FOURTHSCHEDULE
List of goods taxable at the point of first sale in the State
{See Section 4 (c)}
, 2023
Onit Panyang, IAS
Commissionerto the
Government of Arunachal pradesh
Descriptlon ofgoods Remarks
1 2 3 4
1 Petrol (MS) and other motor spirits 14.5
2 Diesel(HSD) 7
3 Aviation Turbine Fuet (ATF) 1
Natural Gas
5 Crude Oil 4
6 Liquor orAlcoholic Beverages, whether made in
lndia or not, and other srmilar potable fermented
liouors
20
plblished and plnted by Dircctorate of Pnntrng, Naharlagun-163/202' DoP-2so+Secy (LA)-50+Commr (Law)-50+Secy-(IEE)-50'3-2023
ln the PrincrpalAct, the Fourth Schedule shall be substituted as under._
3
Sl. No.
Rate of tax
(Patse in
the rupee)
4.

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