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THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 - AMENDMENT TO GO.MS.NO.259 REVENUE(CT-II) DEPARTMENT,DATED: 29.06.2017

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....Department, dated 29.06.2017 so as to notify APGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.- Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.294 Dated: 26-10-2021 1) The Andhra Pradesh Goods and Services Tax Act, 2017(Act No.16 of 2017) published in Extra-ordinary issue of Andhra Pradesh Gazette No.16, Par....

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.... section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Andhra Pradesh, issued in Go.Ms.No.259, Revenue (Commer....

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.... entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- (3) (4) (5) "(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 9 -"; (B) in item (id), for the brackets, letters and word "(i), (ia), (ib) and (ic)", the brackets, letters and word "(i), (ia), (ib), (ic) and (ica)" ....

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....g items and entries shall be substituted, namely:- (3) (4) (5) "(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 9   -   (iiia) Services by way of admission to (a) casinos or race clubs or any place hav....