Changes to rates of tax applicable to motor vehicles. - G.O.MS.No. 493 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 493 Dated: 03-11-2017. NOTIFICATION In exercise of the powers conferred by sub-section (1) 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 notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid: TABLE Sl.No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate Condition No. (1) (2) (3) (4) (5) 1. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under G.O. Ms No 258 Revenue (CTII) dt.29.06.2017 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under G .O. Ms No 258 Revenue (CTII) dt.29.06.2017 2 2. Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation For the purposes of this notification, - (i) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) 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. ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1 st July, 2017 and supplied on lease before 1st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Such supplier had purchased the Motor Vehicle prior to 1 st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles (BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH) Dr. D.SAMBASIVA RAO SPECIAL CHIEF SECRETARY TO GOVERNMENT