GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers. The Government of Andhra Pradesh amended an existing GST notification issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the basis of GST Council recommendations. The amendment narrows the categories covered in the table by adding that 'Any person' excludes a body corporate at serial number 4, and that 'Any registered person' excludes a person who has opted for composition levy at serial number 5AB. The changes refine the scope of the earlier notification.
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GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers.
The Government of Andhra Pradesh amended an existing GST notification issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the basis of GST Council recommendations. The amendment narrows the categories covered in the table by adding that "Any person" excludes a body corporate at serial number 4, and that "Any registered person" excludes a person who has opted for composition levy at serial number 5AB. The changes refine the scope of the earlier notification.
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