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. 492, DATED 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 Chapter | Description of Goods | Supplier of goods | Recipient of supply |
(1) | (2) | (3) | (4) | (5) |
6. | Any Chapter | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap | Central Government, State Government, Union territory or a local authority | Any registered person |