PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 OF

2017) - SECTION 9 (1) OF THE ACT-NOTIFYING THE STATE TAX RATES FOR

SERVICES - AMENDMENT NOTIFICATION-INSERTING CERTAIN EXPLANATION.

[G.O.Ms.No.27, Revenue (Commercial Taxes-II), 18^th January, 2019.]

NOTIFICATION

In exercise of the powers conferred by sub-section (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, and on being satisfied that it is necessary so to do for the purpose

of clarifying the scope and applicability of the notification issued vide

G.O.Ms No.259, Revenue (CT-II) Dept. Dated : 29.06.2017, hereby inserts

the following Explanation in the said notification, in the Table, against serial

number 9, in column (3), in item (vi), namely :-

“ Explanation 2.- Nothing contained in this item shall apply to supply of a

service other than by way of transport of goods from a place in India to another

place in India”.

i)

The existing Explanation in the above items shall be renumbered as

Explanation 1.

This notification shall be deemed to have come into force on and from the

1^st day of January, 2019.

Dr. D. SAMBASIVA RAO,

Special Chief Secretary to Government.

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

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

Registered No. HSE-49/2016

No.47

AMARAVATI, MONDAY, JANUARY 21, 2019

G.1099

NOTIFICATIONS BY GOVERNMENT

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