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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Andhra Pradesh clarifies business definition under APGST Act's Section 11(3); retroactive from 21.09.2017, not 2018.</h1> The circular clarifies the effective date of an explanation inserted into a notification issued by the Andhra Pradesh Revenue Department. The explanation, added under Section 11(3) of the APGST Act, excludes activities by the Government and Local Authorities from the definition of 'business' in a specific entry. Although the notification dated 21.8.2018 stated it would be effective from 27.07.2018, the explanation is retroactively effective from the original entry date, 21.09.2017. Any difficulties in implementing these instructions should be reported to the Chief Commissioner of State Tax.
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