Amendment in the Notification No. G.O.Ms.No.588, Revenue (CT-II) Dept., Dt.12-12-2017.

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..... 594 Dated: 12-12-2017 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 ....

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....ent, Union territory or local authority against consideration 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 Servi....

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....al Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or 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 ....

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....namely: - "(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; 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 ....