NOTIFYING THE GOODS WHICH ATTRACT TAX ON REVERSE CHARGE BASIS. - G.O.Ms. No. 255 - Andhra Pradesh SGST

NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-II) NOTIFYING THE GOODS WHICH ATTRACT TAX ON REVERSE CHARGE BASIS. [G.O.Ms.No.255, Revenue (Commercial Taxes-II), 29th June, 2017.] NOTIFICATION In exercise of the powers conferred by sub-section (3) of Section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) , the Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the State tax shall be paid on reverse charge basis by the recipient of the intrastate supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:- Explanation . - (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or Chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) . (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 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. This notification shall come into force with effect from the 1st day of July, 2017. Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government.