Amendment in Notification G.O.Ms.No.588, Revenue(CT-II)Department, dated:12.12.2017

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..... Go.Ms.No.588, Revenue(CT-II)Department, dated 12.12.2017 3. Go.Ms.No.379, Revenue(CT-II)Department, dated 30.12.2020 4. Notification No.04/2022-Central Tax (Rate), dated 13-07-2022 issued by the Government of India Ministry of Finance, Department of Revenue. 5. From the CCST's Lr.No.REV03-12039/122/2022-GST, 22/07/2022 ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:28-07-2022. NOTIFICATION 1. In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Prades....

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....overnment, Union territory" shall be omitted; (b)against serial number 12, in column (3), after the words "as residence", the words "except where the residential dwelling is rented to a registered person" shall be inserted; (c) serial number 14 and the entries relating thereto shall be omitted; (d)against serial number 15, in column (3), for clause (a), the following shall be substituted: - (3) "(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;"; (e) against serial number 20, in column (3), clause (d) shall be omitted; (....

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....e India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - "foreign tourist" means a person not normally resident in India, who enters India fo....