RETROSPECTIVE EXEMPTION FROM LEVY OR COLLECTION OF STATE TAX ON SUPPLY OF FISHMEAL (FALLING UNDER HEADING 2301) DURING THE PERIOD FROM 01.7.2017 TO 30.9.2019 AND LEVY OF STATE TAX AT THE RATE OF SIX PER CENT, ON SUPPLY OF PULLEY, WHEELS AND OTHER PARTS (FALLING UNDER HEADING 8483) AND USED AS PARTS OF AGRICULTURAL MACHINERY (FALLING UNDER HEADINGS 8432, 8433 AND 8436) DURING THE PERIOD FROM 01.7.2017 TO 31.12.2018. - G.O.Ms.No.83 - Andhra Pradesh SGST
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Retrospective exemption from state tax on fishmeal and post hoc levy on agricultural machinery parts for specified periods. No state tax shall be levied on supply of fishmeal (heading 2301) from 1 July 2017 to 30 September 2019, while state tax is levied on pulley, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; no refunds shall be made of tax collected that would not have been collectible had these provisions been in force.
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Provisions expressly mentioned in the judgment/order text.
Retrospective exemption from state tax on fishmeal and post hoc levy on agricultural machinery parts for specified periods.
No state tax shall be levied on supply of fishmeal (heading 2301) from 1 July 2017 to 30 September 2019, while state tax is levied on pulley, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; no refunds shall be made of tax collected that would not have been collectible had these provisions been in force.
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