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    <title>Seeks to amend Notification No. G.O.Ms.NO.259, dated 29.6.2017</title>
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    <description>Amendments revise the Andhra Pradesh GST notification to reclassify hospitality, catering, transport and job-work services, prescribe central tax rates tied to categories, and impose the condition that input tax credit on goods and services used in supplying certain services must not have been availed for concessional rates. The changes expand and refine definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and modify the annexed Scheme of Classification of Services to clarify supplies with or without operators and to insert job-work and support-service entries. The amendments are effective from the first day of October, 2019.</description>
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