State tax on intra State services: various rates and input tax credit conditions notified, affecting service classification. Notification prescribes State tax on intra State supplies of services under the Andhra Pradesh GST Act, 2017 by listing service classifications with corresponding State tax rates and conditions. It sets special valuation rules for construction involving transfer of land and for lotteries, explains that goods include capital goods, applies interpretative rules for certain headings, and specifies that certain reduced rates are contingent on non utilisation or reversal of input tax credit. The notification's provisions are effective from the stated commencement date.
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State tax on intra State services: various rates and input tax credit conditions notified, affecting service classification.
Notification prescribes State tax on intra State supplies of services under the Andhra Pradesh GST Act, 2017 by listing service classifications with corresponding State tax rates and conditions. It sets special valuation rules for construction involving transfer of land and for lotteries, explains that goods include capital goods, applies interpretative rules for certain headings, and specifies that certain reduced rates are contingent on non utilisation or reversal of input tax credit. The notification's provisions are effective from the stated commencement date.
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