Certain changes to reverse charge tax on goods supplied by Central and State Governments - G.O.MS.No. 492 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 492 Dated: 03-11-2017. NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendment in the notification issued vide G.O.Ms.No.255, Revenue (Commercial Taxes-II), 29th June, namely:- This notification shall be deemed to have come into force with effect on and from 13th October, 2017. AMENDMENT In the said notification, in the table, in column nos. (1) (2) (3) after S.No.5, the following words and expressions shall be inserted, namely: - TABLE Sl. No. Tariff item, sub-heading, heading or Chapter Description of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person (BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH) Dr. D.SAMBASIVA RAO SPECIAL CHIEF SECRETARY TO GOVERNMENT