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Amendment in the Notification No. G.O.Ms.No.588, Revenue (CT-II) Dept., Dt.12-12-2017.
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.... NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, make the following further amendments to the Exemption notification No.7/2017, issued in G.O.Ms....
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....deration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 in column nos.1,2,3, 4 and 5, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, includi....
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.... the Union Territory Goods and Services Tax Act. Nil Nil"; (d) after serial number 23 in column nos.1,2,3,4 and 5, the following entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: ....
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....re; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an ....