SECTION 11, READ WITH SECTION 9, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 POWER TO GRANT EXEMPTION FROM TAX
SGST EXEMPTION FROM REVERSE CHARGE IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON
NOTIFICATION G.O.MS.NO. 596, 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 (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, make the following amendment to the notification issued in G.O.Ms.No.585, Revenue (CT-II) Dept., Dt.12-12-2017 as subsequently amended.
2. This notification shall be deemed to have come into force with effect on and from 13th October 2017.
AMENDMENT
In the said notification, the proviso under Paragraph 1 shall be omitted.
The exemption contained in G.O.Ms.No.585, Revenue (CT-II) Dept., dated 12-12-2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018.