PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

AMENDMENT OF RULES TO THE ANDHRA PRADESH GOODS AND SERVICES

TAX ACT, 2017 (ACT No. 16 of 2017).

[G.O.Ms.No.568, Revenue (Commercial Taxes-II), 14^th November, 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 amendment to 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.

1.

(i)

These rules may be called the Andhra Pradesh Goods and Services

Tax (Twenty Fifth Amendment) Rules, 2018.

(ii)

They shall be deemed to have come into force with effect on and

from the 23^rd October, 2017.

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Registered No. HSE-49/2016

No.893

AMARAVATI, THURSDAY , NOVEMBER 15, 2018

G.813

NOTIFICATIONS BY GOVERNMENT

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AMENDMENT

In the Andhra Pradesh Goods and Services Tax Rules, 2017, in Rule 96, for

sub-rule (10), the following sub-rule shall be substituted namely, -

“(10) The persons claiming refund of integrated tax paid on exports of goods

or services should not have received supplies on which the supplier has

availed the benefit of the notification issued vide GO Ms No.496

Revenue (CT-II) Dated : 03.11.2017 or notification issued vide G.O.Ms.No.597,

Revenue (Commercial Taxes-II), Dated : 12^th December, 2017 or notification

No. 41/2017-Integrated Tax (Rate), dated the 23^rd October, 2017, published

in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide

number G.S.R 1321 (E), dated the 23^rd October, 2017 or notification No. 78/2017-

Customs, dated the 13^th October, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R 1272(E),

dated the 13^th October, 2017 or notification No. 79/2017-Customs, dated

the 13^th October, 2017, published in the Gazette of India, Extraordinary,

Part II, Section 3, sub-section (i), vide number G.S.R 1299 (E) dated the

13^th October, 2017.”.

Dr. D. SAMBASIVA RAO,

Special Chief Secretary to Government.

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