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of <h1>Andhra Pradesh amends GST Notification: Limits input tax credit for services, revises classifications, effective October 20, 2023.</h1> The Government of Andhra Pradesh has amended Notification G.O.Ms.No.259, dated 29.06.2017, under the Andhra Pradesh Goods and Services Tax Act, 2017. Key changes include conditions for input tax credit on services where the central tax rate exceeds 2.5%. For services in the same line of business, input tax credit is limited to the amount calculated at 2.5% tax rate. Additionally, specific wording changes and omissions in service classification are made. These amendments are effective from October 20, 2023, as per the order of the Secretary to the Government (CT) Finance.
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