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 and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, hereby makes the following further amendment to the notification issued vide G.O.Ms.No.258, Revenue (Commercial Taxes-II) Department, 29th June, 2017.
In the said notification, in Schedule III – 9%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| (1) | (2) | (3) |
| “452A | 4011 70 00 | Tyre for tractors |
| 452B | 4013 90 49 | Tube for tractor tyres |
| 452C | 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor |
| 452D | 8413 81 90 | Hydraulic Pumps for Tractors |
| 452E | 8708 10 10 | Bumpers and parts thereof for tractors |
| 452F | 8708 30 00 | Brakes assembly and its parts thereof for tractors |
| 452G | 8708 40 00 | Gear boxes and parts thereof for tractors |
| 452H | 8708 50 00 | Transaxles and its parts thereof for tractors |
| 452-I | 8708 70 00 | Road wheels and parts and accessories thereof for tractors |
| 452J | 8708 91 00 | (i) Radiator assembly for tractors and parts thereof.
(ii) Cooling system for tractor engine and parts thereof |
| 452K | 8708 92 00 | Silencer assembly for tractors and parts thereof |
| 452L | 8708 93 00 | Clutch assembly and its parts thereof for tractors |
| 452M | 8708 94 00 | Steering wheels and its parts thereof for tractor |
| 452N | 8708 99 00 | Hydraulic and its parts thereof for tractors |
| 452-O | 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”. |
This notification shall come into force with effect from 18-8-2017.