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 section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, hereby makes the following amendments to the notification issued videG.O.Ms.No. 256, Revenue (Commercial Taxes-II), Department, 29th June, 2017.
In the said notification,—
| (i) | in the Table,— | |
| against serial number 1, in column (2), after the words and brackets “goods transport agency (GTA)” the words and figure ” who has not paid state tax at the rate of 6%,” shall be inserted; | ||
| (ii) | in the Explanation,— | |
| after clause (d), the following clause shall be added, namely:— | ||
| “(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.” |