14-2017 RATE G.O.Ms_.No_.261,Dt29-6-2017
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Section 7(2) of the Act-Notifying the activities or transactions undertaken by the Government or local authority which shall not treated as supply of goods or services – Notification- Orders – Issued. —————————————————————————————————————-
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No.261
Dated:29-06-2017.
Read the following:
- The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
- From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/ GST/74/2015, dated 27.6.2017.
** ** **
O R D E R:
The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:29-06-2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 7 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-
“Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution.”
2. This notification shall come into force with effect from the 1 day of July, 2017.
(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P., Vijayawada … for publication of the Notification (he is requested to supply 20 copies of the notification to this Department and 200 copies to the Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada)
The Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada.
Copy to:
The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Govt. Offices Building Complex, Tank Bund Road, Hyderabad.
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers, Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary, Sales Tax Appellate Tribunal, D.No.50-50-30/12(2),Meghana Towers, Opp:Gurudwara Bus Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement)
Dept., B.R.K.R.Govt. Offices Building Complex, Tank Bund Road,Hyderabad.
The Law (H) Department.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
Sf/Sc.
//FORWARDED::BY ORDER//
SECTION OFFICER
