Notify Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2025

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....ders - Issued. REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.MS.No. 119 Dated: 16-02-2026 ORDER: The following notification will be published in an Extra Ordinary issue of the Andhra Pradesh Gazette, Dated:16.02.2026. NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of A....

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....in column (3), falling under the corresponding Chapter/ heading/ sub-heading/ tariff item specified in column (2), of the Table below, shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely:- S.No. Chapter/Heading/ Sub-heading/ Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan masala 2. 2401 ....

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....pplicable tax rate). Explanation. - For the purposes of this rule,- (a) "applicable tax" means IGST or CGST or SGST or UTGST as the case may be. (b) "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by whatever name called; (c) where ....