The Government of Andhra Pradesh on March 06, 2026, issued the Andhra Pradesh Value Added Tax (Amendment) Bill, 2026, further to amend the Andhra Pradesh Value Added Tax Act, 2005.
The following has been amended:
• The Amendment makes a specific change to Schedule VI by including Reliance BP Mobility Limited in the list of notified “Oil Companies” under Explanation IV. This inclusion ensures that transactions between oil companies are not treated as first sales, thereby maintaining the existing tax structure where VAT is levied at the point of first sale to a non-oil company.
• The amendment gives retrospective effect from March 31, 2020, aligning with the transfer of marketing authorisation from Reliance Industries Ltd. to the said company.
• It is primarily a clarificatory and enabling amendment to validate prior government notification and facilitate smooth commercial operations, without altering tax rates or creating any financial implications for the State.
The detailed notification is attached below.
[L. A. Bill No. 18 of 2026]
