NOTIFICATION G.O.MS.NO. 492, DATED 3-11-2017 : Andhra Pradesh GST

By | November 3, 2017
(Last Updated On: April 12, 2018)

SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS – AMENDMENT IN NOTIFICATION G.O.MS.NO. 255, DATED 29-6-2017

NOTIFICATION G.O.MS.NO. 492DATED 3-11-2017

In exercise of the powers conferred by sub-section (3) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendment in the notification issued vide G.O.Ms.No. 255, Revenue (Commercial Taxes-II), 29th June, namely:—

This notification shall be deemed to have come into force with effect on and from 13th October, 2017.

AMENDMENT

In the said notification, in the table, in column nos. (1) (2) (3) after S.No. 5, the following words and expressions shall be inserted, namely: —

TABLE

Sl. No.Tariff item, sub-heading, heading or ChapterDescription of GoodsSupplier of goodsRecipient of supply
(1)(2)(3)(4)(5)
6.Any ChapterUsed vehicles, seized and confiscated goods, old and used goods, waste and scrapCentral Government, State Government, Union territory or a local authorityAny registered person

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