TaxTMI 
TaxTMI 
Amendments in the Notification No. G.O.Ms.No. 259, Revenue (Commercial Taxes-II) Department, 29th June, 2017.
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....es the following amendments to the notification issued vide G.O.Ms.No.259, Revenue (Commercial Taxes-II) Department, 29th June, 2017. In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a historical monument, archaeologic....
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....mation of deceased. (v) Composite supply of works contract as defined in clause (119) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a....
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....y road and issues consignment note, by whatever name called. 2.5 Provided that credit input charged of tax on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Or 6 Provided that the goods transport agency opting to pay state tax under entry this shall, thence forth, be liable to pay state tax @ 6% on all the services of GTA supplied by it."; (iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(i) Renting of motor cab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit input charged of....