NOTIFICATION G.O.M.S.NO. 460, DATED 16-10-2017 : Andhra Pradesh GST

By | October 16, 2017
(Last Updated On: April 12, 2018)

SECTION 9, READ WITH SECTIONS 11, 15 & 16 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED RATES FOR SUPPLY OF SERVICES – AMENDMENT IN NOTIFICATION G.O.Ms.NO. 259, DATED 29-6-2017

NOTIFICATION G.O.M.S.NO. 460DATED 16-10-2017

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments to the notification issued in G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 as subsequently amended.

2. The notification shall be deemed to have come into force with effect on and from 21st September, 2017.

AMENDMENTS

In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:—

(3)(4)(5)
“(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of—

(a)a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b)a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c)a residential complex predominantly meant for self- use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Andhra Pradesh Goods and Services Tax Act, 2017.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.9

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