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of <h1>Andhra Pradesh Amends GST Act: Expands 'Governmental Authority' Definition and Introduces New Service Exemptions.</h1> The Government of Andhra Pradesh has amended Notification No. G.O.Ms.No.588 under the Andhra Pradesh Goods and Services Tax Act, 2017, effective from October 13, 2017. Key amendments include the expansion of entities defined as 'governmental authority' to include various levels of government and local authorities. New exemptions are introduced for services provided by government entities to government bodies, services by goods transport agencies to unregistered persons, and access to roads or bridges on annuity payment. Definitions for 'Governmental Authority' and 'Government Entity' have been updated to include entities with significant government participation.
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