PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

AMENDMENT TO APGST RULES, 2017.

[G.O.Ms.No.161, Revenue (Commercial Taxes-II), 11^th April, 2018.]

NOTIFICATION

In exercise of the powers conferred by Section 164 of the Andhra Pradesh

Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby

make the following Rules further to Amend the Andhra Pradesh Goods and

Services Tax Rules, 2017, issued in G.O.Ms.No.227, Revenue (CT-II) Dept.,

Dated : 22-06-2017 as subsequently amended namely,-

These Rules may be called the Andhra Pradesh Goods and Services Tax

(Seventeenth Amendment) Rules, 2017.

Save as otherwise provided in these Rules, they shall be deemed to have

come into force with effect on and from 23^rd day of March, 2018.

AMENDMENTS

In the Andhra Pradesh Goods and Services Tax Rules, 2017,-

(i) in Rule 45, in sub-rule (1), after the words, “where such goods are sent

directly to a job worker”, occurring at the end, the following shall be added,

namely :-

“and where the goods are sent from one job worker to another job worker,

the challan may be issued either by the principal or the job worker sending

the goods to another job worker:

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Registered No. HSE-49/2016

No.292

AMARAVATI, THURSDAY , APRIL 12, 2018

G.50

NOTIFICATIONS BY GOVERNMENT

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Provided that the challan issued by the principal may be endorsed by the job worker,

indicating therein the quantity and description of goods where the goods are sent by

one job worker to another or are returned to the principal:

Provided further that the challan endorsed by the job worker may be

further endorsed by another job worker, indicating therein the quantity

and description of goods where the goods are sent by one job worker

to another or are returned to the principal.”;

(ii) in Rule 127, in clause (iv), after the words “to furnish a performance report

to the Council by the tenth”, the word “day” shall be inserted;

(iii) in Rule 129, in sub-rule (6), for the words “as allowed by the Standing

Committee”, the words “as may be allowed by the Authority” shall be substituted;

(iv) in Rule 133, after sub-rule (3), the following sub-rule may be added, namely:-

“(4) If the report of the Director General of Safeguards referred to in sub­rule (6)

of Rule 129 recommends that there is contravention or even non­contravention

of the provisions of Section 171 or these Rules, but the Authority is of the

opinion that further investigation or inquiry is called for in the matter, it may,

for reasons to be recorded in writing, refer the matter to the Director

General of Safeguards to cause further investigation or inquiry in accordance

with the provisions of the Act and these Rules.”;

(v) for Rule 134, the following Rule shall be substituted, namely:-

“134. Decision to be taken by the majority.- (1) A minimum of three

members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the

point shall be decided according to the opinion of the majority of the

members present and voting, and in the event of equality of votes, the

Chairman shall have the second or casting vote.”;

(vi) after Rule 137, in the Explanation, in clause (c), after sub-clause (b), the

following sub-clause shall be added, namely : -

“(c) any other person alleging, under sub-rule (1) of Rule 128, that a

registered person has not passed on the benefit of reduction in the rate

of tax on any supply of goods or services or the benefit of input tax credit

to the recipient by way of commensurate reduction in prices.”;

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ANDHRA PRADESH GAZETTE EXTRAORDINARY

[Part-I

(vii) after Rule 138D, the following Explanation shall be deemed to have been

added, with effect from the 1^st of April, 2018, namely:-

Explanation: For the purposes of this Chapter, the expressions ‘transported

by Railways’, ‘transportation of goods by Railways’, ‘transport of goods

by Rail’ and ‘movement of goods by Rail’ does not include cases where

leasing of parcel space by Railways takes place”.

Dr. D. Sambasiva Rao,

Special Chief Secretary to Government.

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Published and Uploaded by the Commissioner of Printing, Government of Andhra Pradesh at

Government Regional Press, Vijayawada, www.apegazette.cgg.gov.in

April 12, 2018]

ANDHRA PRADESH GAZETTE EXTRAORDINARY

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