SECTION 11 OF THE ANDHRA PRADESH GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX
NOTIFICATION G.O.MS.NO. 591, DATED 12-12-2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the State tax leviable thereon under section 9 of the Andhra Pradesh Good and Services Tax Act, 2017 (16 of 2017).
This notification shall be deemed to have come into force with effect on and from the 21st day of September, 2017