PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

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

OF 2017) - CERTAIN AMENDMENTS TO THE NOTIFICATION ISSUED IN THE

G.O.MS.NO.91, REVENUE (CT-II) DEPARTMENT, DATED 19.02.2018.

[G.O.Ms.No.458, Revenue (Commercial Taxes-II), 6th November, 2019.]

NOTIFICATION

In exercise of the powers conferred by section 148 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, hereby make the following amendments to the

notification issued in the G.O.Ms.No.91, Revenue (Commercial Taxes-ll) Department, Dated

19.02.2018, namely:-

AMENDMENT

After paragraph, the following explanation shall be inserted, namely: -

“Explanation.-

Nothing contained in this notification shall apply with respect to the development

rights supplied on or after 1st April, 2019.”.

2.

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

1st day of October, 2019.

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

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

Dr. D. SAMBASIVA RAO,

Special Chief Secretary to Government.

Registered No. HSE-49/2016

No.785

AMARAVATI, THURSDAY, NOVEMBER 7, 2019

G.675

NOTIFICATIONS BY GOVERNMENT

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