Amendments in Notification G.O.Ms.No.259, Revenue (CT-II) Department, dated 29.06.2017

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.... (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and 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 m....

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..... 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' central tax at the rate of 6% (Rs. 48). If 'B' charges 'A' central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48."; (ii) against s....

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....edit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48."; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words "totalisator or a license to" , the words "licensing a" shall be substituted; (b) in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure....