Notification of persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of APGST Act will not apply - G.O.MS.No. 127 - Andhra Pradesh SGST
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Exclusion of specified persons from APGST registration provisions narrows who is subject to certain section 25 requirements. Notification excludes specified classes from the applicability of the provisions of sub-section (6B) or sub-section (6C) of section 25 of the Andhra Pradesh Goods and Services Tax Act, 2017, issuing the exclusion under sub-section (6D) of section 25 on recommendations of the GST Council and superseding an earlier notification; exempted categories include non-citizens, central or state government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and applicants for registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exclusion of specified persons from APGST registration provisions narrows who is subject to certain section 25 requirements.
Notification excludes specified classes from the applicability of the provisions of sub-section (6B) or sub-section (6C) of section 25 of the Andhra Pradesh Goods and Services Tax Act, 2017, issuing the exclusion under sub-section (6D) of section 25 on recommendations of the GST Council and superseding an earlier notification; exempted categories include non-citizens, central or state government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and applicants for registration.
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