Question 20: Whether fines and penalty imposed by Government or a local authority for violation of a statute, bye- laws, rules or regulations liable to tax under GST ? Answer: No. This gets covered under the exemption by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated… Read More »
Question 19: Whether services in the nature of change of land use, commercial building approval, utility services provided by a governmental authority are taxable? Answer: Regulation of land-use, construction of buildings and other services listed in the Twelfth Schedule to the Constitution which have been entrusted to Municipalities under Article 243W of the Constitution, when… Read More »
Question 18: What is the significance of services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority ? Answer: Non-performance of a contract or breach of contract is one… Read More »
Question 17: What are the functions entrusted to a Panchayat under Article 243G of the Constitution? Answer: The functions entrusted to a Panchayat under the Eleventh Schedule to Article 243G of the Constitution are as under: (i) Agriculture, including agricultural extension. (ii) Land improvement, implementation of land reforms, land consolidation and soil conservation. (iii) Minor… Read More »
Question 16: What are the functions entrusted to a municipality under Article 243W of the Constitution Answer: The functions entrusted to a municipality under the Twelfth Schedule to Article 243W of the Constitution are as under: (a) Urban planning including town planning. (b) Regulation of land-use and construction of buildings. (c) Planning for economic and… Read More »
SECTION 9, READ WITH SECTIONS 11, 15 & 16 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED RATES FOR SUPPLY OF SERVICES UNDER SAID ACT – AMENDMENT IN NOTIFICATION G.O.MS.NO. 259, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 386, DATED 22-8-2017 In exercise of the powers conferred by sub-section… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – SGST RATE SCHEDULE NOTIFIED UNDER SECTION 9(1) – AMENDMENT IN NOTIFICATION G.O.MS.NO. 258, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 385, DATED 22-8-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh Goods… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY ELECTRONIC COMMERCE OPERATOR – AMENDMENT IN NOTIFICATION G.O.MS.NO. 257, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 384, DATED 22-8-2017 In exercise of the powers conferred… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES ON WHICH TAX SHALL BE PAYABLE UNDER REVERSE CHARGE MECHANISM – AMENDMENT IN NOTIFICATION G.O.MS.NO. 256, DATED 29-6-2017 NOTIFICATION G.O.MS.NO. 383, DATED 22-8-2017 In exercise of the powers conferred by sub-section (3) of… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 3, 17, 40, 61, 87, 117, 119, FORM GST REG-01 AND FORM GST TRAN-1; INSERTION OF RULES 44A AND SUBSTITUTION OF RULE 103 & FORM GST REG-13 NOTIFICATION G.O.MS.NO. 382, DATED 22-8-2017 In exercise of the powers conferred by section 164 of… Read More »