State tax rates under Andhra Pradesh GST notified; schedule based classification determines applicable rates for intra State goods supply. The Government, under section 9(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, notifies state tax rates for intra State supplies of goods by reference to six appended Schedules. Goods are assigned to a rate tier by matching their tariff item, sub heading, heading or Chapter (as per the First Schedule to the Customs Tariff Act, 1975) with the corresponding description in column (3) of the Schedules. Definitions for ''unit container'', ''brand name'' and ''registered brand name'' and application of Customs Tariff interpretation rules are provided; the notification takes effect from 1 July 2017.
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State tax rates under Andhra Pradesh GST notified; schedule based classification determines applicable rates for intra State goods supply.
The Government, under section 9(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, notifies state tax rates for intra State supplies of goods by reference to six appended Schedules. Goods are assigned to a rate tier by matching their tariff item, sub heading, heading or Chapter (as per the First Schedule to the Customs Tariff Act, 1975) with the corresponding description in column (3) of the Schedules. Definitions for ''unit container'', ''brand name'' and ''registered brand name'' and application of Customs Tariff interpretation rules are provided; the notification takes effect from 1 July 2017.
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