SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX
SUMMARY : 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. 554, DATED 17-11-2017
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 amendments to the notification issued videG.O. Ms. No. 255, Revenue (Commercial Taxes-II), 29th June, 2017, as subsequently amended.
2. This notification shall be deemed to have come into force with effect on and from the 15th day of November, 2017.
AMENDMENT
In the said notification, in the TABLE,—
(i) after Sl. No. 4 and the entries relating to thereto, the following serial number and the entries shall be inserted, namely: —
| “4A | 5201 | Raw cotton | Agriculturist | Any registered person”. |