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. 460, DATED 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.
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:—
|“(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—|
|(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.||9||“|