(Last Updated On: April 12, 2018)
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – SGST RATE SCHEDULE NOTIFIED UNDER SECTION 9(1) – CORRIGENDUM TO NOTIFICATION NO. G.O.MS.NO. 258, DATED 29-6-2017
NOTIFICATION G.O.MS.NO. 376, DATED 18-8-2017
In the notification issued by the Government of Andhra Pradesh in G.O.Ms.No.258, Revenue (Commercial Taxes-II) Department, dated the 29th June, 2017 and published in Extraordinary issue of the Andhra Pradesh Gazette No.361, Part I, dated 30th June, 2017,—
(A) In Schedule I – 2.5%,—
| (i) | | in S. No. 59, in column (3), for “1106 10 90”, read “0713”; |
| (ii) | | in S. No. 61, in column (2), for “1106 10 90”, read “0713”; |
| (iii) | | in S. No. 92— |
| (a) | | in column (2), for “1702”,read “1702 or 1704”; |
| (b) | | in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”; |
| (iv) | | in S. No. 185, in column (3), for “Agarbatti”, read “Agarbatti, lobhan”; |
| (v) | | in S. No. 220, in column (3),— |
| (a) | | for “saima”, read “salma”; |
| (b) | | for “gotasitara”, read “gota, sitara”; |
| (c) | | for “glzal”, read “gizai”; |
| (vi) | | in S. No. 234, in column (3), after entry (g), insert “(h) Photo voltaic cells, whether or not assembled in modules or made up into panels”; |
(B) In Schedule II – 6%,—
| (i) | | in S. No. 14, in column (3), after “shelled or peeled”, insert “and desiccated coconuts”; |
| (ii) | | in S. No. 16, in column (3), for “Dates”, read “Dates (soft or hard)”; |
| (iii) | | in S. No. 56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”; |
| (iv) | | in S. No. 74, in column (2), for “3302”, read “3301”; |
| (v) | | in S. No. 231, in column (3), for “heading 9208”, read “heading 9208 or 9705”; |
(C) In Schedule III – 9%—
| (i) | | in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”; |
| (ii) | | in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”; |
| (iii) | | in S. No. 233, in column (3), omit “Sewing needles”; |
| (iv) | | in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”; |
| (v) | | in S. No. 323, in column (2), for “8522 90”, read “8422 90”; |
| (vi) | | in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre Cable”; |
| (vii) | | in S. No. 447, in column (3), omit “and other pens”; |
(D) In Schedule IV – 14%—
| (i) | | in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical fibre bundles or cables”; |
| (ii) | | in S. No. 161, in column (3), for “Optical Fiber”, read “Optical Fibre Cables”; |
| (iii) | | in S. No. 215, in column (3), for “Video games consoles and Machines”, read “Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]”. |
| (iv) | | In serial number 11, in column (2), for “2202 90 90”, read “2202 99 90”; |