Amendments in the Notification No. G.O.Ms.No.582, Revenue (Commercial Taxes-II) Department, dated, 12th December, 2017. - G.O.Ms.No. 447 - Andhra Pradesh SGST

REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No. 447, Revenue (Commercial Taxes-II), 21st August, 2018.] NOTIFICATION In exercise of the powers conferred by sub-section (1) of Section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby make the following further amendments to the notification issued vide G.O.Ms.No.582, Revenue (Commercial Taxes-II) Department, dated, 12th December, 2017, as subsequently amended, namely;- 2. This notification shall be deemed to have come into force with effect on and from 27th July, 2018. AMENDMENTS In the said notification, in the Schedule, in the TABLE, in column Nos. 1, 2 and 3,- i. after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted namely:- 92A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ; ii. after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 93B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ; iii. for S. No. 102 A and entries relating thereto, the following shall be substituted namely:- 102A 2306 De-oiled rice bran Explanation : The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25 th January 2018 iv. after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 114A 44 or 68 Deities made of stone, marble or wood 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope v. for S. No. 117 and the entries relating thereto, the following shall be substituted namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; vi. after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted namely:- 132A 53 Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions in the ANNEXURE I] ; vii. after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons ; viii. after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 152 Any Chapter except 71 Rakhi (other than those made of good falling under Chapter 71) . Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government.