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of <h1>Andhra Pradesh Amends GST Notification: Leased Plots Must Serve Intended Use or Face Joint Tax Liability.</h1> The Government of Andhra Pradesh has amended Notification G.O.Ms. No.588 from December 12, 2017, under the Andhra Pradesh Goods and Services Tax Act, 2017. Effective from January 1, 2020, the amendment changes the figures in the notification's table from '50' to '20' in column (3) and revises the entry in column (5). It mandates that leased plots must be used for their intended industrial or financial purposes, with government oversight. Any violation or change in land use will result in joint liability for state tax, interest, and penalties. Lease agreements must reflect these conditions and the tax exemption.
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