Amendments in the notification issued in G.O.Ms.No.259, Revenue (CT-II) Dept., Dt. 29-06-2017 - Changes to rates of tax of certain services.

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....ing sub-item shall be substituted, namely: - '(c) a civil structure or any other original works pertaining to the "In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; (II) after sub-item (d), the following sub-items shall be inserted, namely: - '(da) a civil structure or any other original works pertaining to the "Economically Weaker Section (EWS) houses" constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the "houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/Middle Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2)" under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; (III) after sub-item (f), the following sub-items shall be added, namely: - "(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961)....

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....wing sub-item shall be substituted, namely: - '(c) a civil structure or any other original works pertaining to the “In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; (II) after sub-item (d), the following sub-items shall be inserted, namely: - '(da) a civil structure or any other original works pertaining to the "Economically Weaker Section (EWS) houses" constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (III) (db) a civil structure or any other original works pertaining to the "houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2)" under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; after sub-item (f), the following sub-items shall be added, namely: - "(g) a building owned by an entity registered under section 12AA of the Income Tax A....

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...., Union territory or local authority, as the case may be. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that credit of input tax charged on goods and 2.5 services has not been taken [Please refer to Explanation no. (iv)]. -"; (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; 3 4 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(ii) Time charter of vessels for transport of goods. (4) (5) Provided that credit of input tax charged on goods (other than on ships, vessels 2.5 including bulk carriers and tankers) has not been taken [Please refer to Explanation ....

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.... the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Andhra Pradesh Goods and Services Tax Act, 2017. (4) (5) Provided that credit of input 2.5 tax charged on goods and services has not been taken [Please refer to Explanation (iv)]. no. (iii) Support services other than (i) and (ii) above. 9 -"; 5 6 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I (h) against serial number 24,- (i) (A)in the Explanation to item (i) in column (3), in clause (i), after sub- clause (g), the following sub-clause shall be added namely:- "(h) services by way of fumigation in a warehouse of agricultural produce."; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ii) Service of exploration, mining or drilling of petroleum 6 - crude or natural gas or both. (iii) Support services to mi....