Seeks to amend Notification G.O.Ms.No.588, Revenue (CT.II) Department, Dated : 12.12.2017 - G.O.Ms.No.399 - Andhra Pradesh SGST

REVENUE DEPARTMENT (COMMERCIAL TAXES-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 OF 2017) - CERTAIN AMENDMENTS TO THE NOTIFICATION ISSUED IN G.O.Ms.No. 588, REVENUE (CT.II) DEPARTMENT, DATED : 12-12-2017 RELATED TO SERVICES OF NIL RATE OF TAX. [ G.O.Ms.No.399, Revenue (Commercial Taxes-II), 13th September, 2019. ] 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments to the notification issued in G.O.Ms.No.588, Revenue (CT.II) Department, Dated : 12.12.2017, namely :- AMENDMENT In the said notification, in the Table, against serial number 22, in the entries in column (3), after clause (a), the following clause shall be inserted, namely : - (3) (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation .- For the purposes of this entry, Electrically operated vehicle means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle ;. This notification shall be deemed to have come into force with effect on and from the 1st of August, 2019. D. SAMBASIVA RAO, Special Chief Secretary to Government.