Andhra Pradesh exempts certain intra-state services from SGST; includes charitable activities and government services. Effective July 1, 2017.
The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has issued a notification exempting certain intra-state services from SGST. Effective from July 1, 2017, the exemptions apply to services such as charitable activities, transfer of a going concern, pure services to government bodies, and various transport and insurance services. The notification details specific service categories, conditions, and applicable rates, all set at nil, indicating no tax is levied. The exemptions aim to support public interest and align with recommendations from the Goods and Services Tax Council.
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