Providing Concessional Rate on Intra- State supply of bricks conditional to not availing ITC

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.276 Dated: 22 -04-2022 Read the following: 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, Part.IV.B, Dt:07-06-2017. 2. Notification No.02/2022-Central Tax(Rate), dated 31-03-2022 issued by the Government of India Ministry of Finan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s specified in the corresponding entry in column (2) of the said table, from so much of the State tax leviable thereon under section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. ANNEXURE Condition No. Condition 1. (a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been ta....