Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the APGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the APGST Act.

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....in CCW/GST/74/2015 Dt. 28.01.2019 Sub: Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the APGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the APGST Act; applicability of G.O.Ms.No.476 Rev.(CT-II) Dept. Dt.20-09-2018 [corresponding notification No. 50/2018-Central Tax]; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST-Reg. In order to clarify certain issues and to ensure uniformity of implementation across field formations, the Chief Commissioner, in exercise of his powers conferred under section 168 (1) of the Andhra Pradesh Goods and Services T....

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.... is not covered under GO Ms. No.492 Revenue (CT-II) Dt.03.11.2017 {corresponding notification No. 36/2017-Central Tax (Rate)} and notification No. 37/2017- Integrated Tax (Rate) both dated 13.10.2017. 5. In this regard, it is clarified that the respective Government departments (i.e. Central Government, State Government, Union territory or a local authority) shall be liable to get registered and pay GST on intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by them to an unregistered person subject to the provisions of sections 22 and 24 of the APGST Act. 2. Whether penalty in accordance with section 73 (11) of the APGST Act should be levied in cases where the ....

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....T Act, hat will be the tax rate applicable - the rate in the re-GST regime or the rate applicable under GST? 1. It may be noted that as per the provisions of section 142(2) of the APGST Act, in case of revision of prices of any goods or services or both on or after the appointed day (i.e., 01.07.2017), a supplementary invoice or debit/credit note may be issued which shall be deemed to have been issued in respect of an outward supply made under the APGST Act. 2. It is accordingly clarified that in case of revision of prices, after the appointed date, of any goods or services supplied before the appointed day thereby requiring issuance of any supplementary invoice, debit note or credit note, the rate as per the provisions of the GST Act....