Amendment to G.O.Ms.No.259, Revenue (CT-II) Department, dated 29-6-2017 so as to notify APGST rates of various services as recommended by GST Council in its 44th meeting held on 12.6.2021 - G.O.MS.No. 140 - Andhra Pradesh SGST
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Reduced state GST rate for specified services applied temporarily following GST Council recommendation to amend notification. Amendment inserts a proviso into G.O.Ms.No.259 that, for the specified temporary period, the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate in column (4), be levied at a uniform state tax rate. The change is made under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the GST Council and overrides the previously notified column (4) rate for that class of services during the stated interval.
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.
Reduced state GST rate for specified services applied temporarily following GST Council recommendation to amend notification.
Amendment inserts a proviso into G.O.Ms.No.259 that, for the specified temporary period, the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate in column (4), be levied at a uniform state tax rate. The change is made under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the GST Council and overrides the previously notified column (4) rate for that class of services during the stated interval.
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