24-2017 AP RATE
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Reduction of rate of tax on services provided to the Central Government, State Government, Union Territory, etc. – Notification- Orders – Issued. ————————————————————————————–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 460 Dated: 16-10-2017
Read the following:
1) 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.
- G.O.Ms.No.259, Revenue (CT-II) Dept., Dt.29-06-2017.
- From the Chief Commissioner of State tax, A.P., Vijayawada Letter No.CCW/ GST/74/2015, dated.20-09-2017.
** ** **
ORDER:
The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:16-10-2017:
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 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, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments to the notification issued in G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 as subsequently amended.
2. The notification shall be deemed to have come into force with effect on and from 21 September, 2017.
AMENDMENTS
In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-
| (3) | (4) | (5) | |
| “(vi)Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self- use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Andhra Pradesh Goods and Services Tax Act, 2017. | 6 | – | |
| (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. | 9 | “ |
(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT
| nd |
::2::
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 Chief Commissioner of State Tax, Andhra Pradesh, Vijayawada)
The Chief Commissioner of State Tax, Andhra Pradesh, Vijayawada.
Copy to:
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) Department, 2 floor, Pundit Nehru Bus Station Complex, Vijayawada.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
The P.S.to the Spl.C.S (CT, Excise and Regn.,& Stamps).
The Law (H) Dept.
Sf/Sc.
// FORWARDED:: BY ORDER //
SECTION OFFICER
