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Taxation Andhra Pradesh Ministry of Finance Andhra Pradesh Excise Act, 1968

Government of Andhra Pradesh issues notification regarding Annual Retail Excise Tax for Shops for Excise Year 2026-27

11-Sep-2026 | G.659

The Government of Andhra Pradesh has issued a notification regarding the Annual Retail Excise Tax (RET) applicable to Shops holding Form A-4 licences for the licence period 01.10.2026 to 30.09.2027, with effect from 01.10.2026. Through this notification, the Government has prescribed that the RET for Shops for the Excise Year 2026-27 shall be levied based on the population of the concerned Mandal, Nagar Panchayat, Municipality or Municipal Corporation as per the 2011 Census. The prescribed RET rates are as follows: Up to 50,000 population: RET shall be ₹60.5 lakh per annum for Open Category Shops and ₹30.3 lakh per annum for Reserved Category Shops. Above 50,000 and up to 5 lakh population: RET shall be ₹71.5 lakh per annum for Open Category Shops and ₹35.8 lakh per annum for Reserved Category Shops. Above 5 lakh population: RET shall be ₹93.5 lakh per annum for Open Category Shops and ₹46.8 lakh per annum for Reserved Category Shops. Further, where a Shop is situated in a Mandal, Nagar Panchayat or Municipality, any part of which falls within a 5 km belt from the periphery of a Municipal Corporation, the RET shall be levied at the rate applicable to a Shop situated within such Municipal Corporation. Further, where a Shop is situated in a Mandal or Nagar Panchayat, any part of which falls within a 2 km belt from the periphery of a Municipality, the RET shall be levied at the rate applicable to the Municipality or the Mandal/Nagar Panchayat, whichever is higher.

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