PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

AMENDMENT TO ORIGINAL NOTIFICATION OF DATE ON WHICH TDS PROVISION

OF SECTION 51 WILL COME INTO FORCE.

[G.O.Ms.No.79, Revenue (Commercial Taxes-II), 31^st January, 2019.]

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of Section 1,

read with Section 51 of the Andhra Pradesh Goods and Services Tax Act,

2017 (Act No.16 of 2017), (hereafter in this notification referred to as the

said Act), the Government, on the recommendations of the Goods and

Services Tax Council, hereby makes the following amendment to the

notification

issued

in

G.O.Ms

No.476

Revenue

(CT-II)

Department

Dated : 20.09.2018, as subsequently amended :-

AMENDMENT

In the said notification, after the second proviso, the following proviso shall

be added, namely :-

“Provided also that nothing in this notification shall apply to the supply

of goods or services or both which takes place between one person to another

person specified under clauses (a), (b), (c) and (d) of sub-section (1) of

Section 51 of the said Act.”.

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.79

AMARAVATI, SATURDAY, FEBRUARY 2, 2019

G.1150

NOTIFICATIONS BY GOVERNMENT

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