THE ANDHRA PRADESH GOODSAND SERVICESTAXACT, 2017 - EXEMPTION OF APGST ON SPECIFIED MEDICINES USED IN COVID-19 UPTO 31 DECEMBER 2021. [G.O.Ms.No.334, Revenue (Commercial Taxex-II) 25 th Novemebr, 2021]

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PART I EXTRAORDINARY

No.656 AMARAVATI, FRIDAY, NOVEMBER 26, 2021 G.665 NOTIFICATIONS BY GOVERNMENT

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REVENUE DEPARTMENT

(COMMERCIAL TAXES –II)

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 - EXEMPTION OF APGST ON SPECIFIED MEDICINES USED IN COVID-19 UPT O 31 st DECEMBER 2021.

[G.O.Ms.No.334, Revenue (Commercial Taxex-II) 25th Novemebr, 2021]

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 11 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 of Andhra Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the State tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate as specified in corresponding entry in column (4) of the aforesaid Table, namely:-

This notification shall come into force from the 1st day of October, 2021 and remain in force up to and inclusive of the 31st December, 2021.

MUKESH KUMAR MEENA, Secretary to Government.

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