SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX
NOTIFIED RATE OF STATE TAX TO BE LEVIED ON INTRA-STATE SUPPLIES OF GOODS – AMENDMENT IN NOTIFICATION G.O.Ms.NO. 582, DATED 12-12-2017
NOTIFICATION G.O.Ms.NO.94, DATED 19-2-2018
In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby make the following further amendments to the notification issued in G.O.Ms.No.582, Revenue (CT-II) Dept., Dt.12-12-2017 as subsequently amended.
This notification shall be deemed to have come into force with effect on and from the 25th January, 2018.
In the said notification,—
(1) in the TABLE under the Schedule,
|(i)||in S. No. 102, for the entry in column (3), the entry “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]”, shall be substituted;|
|(ii)||for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:—|
|“102A||2302||De-oiled rice bran|
|102B||2306||Cotton seed oil cake”;|
|(iii)||in column (2), against S. No. 136A, for the entry, the entry “7117” shall be substituted’;|
|(iv)||in column (3), in S. No. 137, after the words “used in agriculture, horticulture or forestry” the words, “other than ghamella”, shall be added;|
|(v)||in S. No. 148, in the entry in column (3), in item (v), the words, “sold by religious Institutions” shall be omitted;|
|(vi)||after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—|
|“151||Any chapter||“Parts for manufacture of hearing aids”;|