Amendment to Go.Ms.No.257, Revenue(CT-II)Department, dated 29.06.2017 - G.O.MS.No.380 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Amendment to Go.Ms.No.257, Revenue(CT-II)Department, dated 29.06.2017 Orders Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.380 Dated: 30-12-2021 Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017(Act No.16 of 2017) published in Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt: 07-06-2017. 2. Go.Ms.No.257, Revenue(CT-II)Department, dated 29.06.2017 3. Go.Ms.No.384,Revenue(CT-II)Department, dated 22.08.2017 4. Notification No.17/2021 - Central Tax (Rate), Department of Revenue, Ministry of Finance, Government of India, Dated: 18- 11-2021. 5. From the Chief Commissioner of State Tax, A.P., CCST File No.REV03-12039/156/2021-DC-GST-CCT, Dated: 29/12/2021. ORDER: The following notification will be published in an Extra Ordinary issue of the Andhra Pradesh Gazette, Dated: 30-12-2021. NOTIFICATION In exercise of the powers conferred by sub-section (5) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments further to amend the notification of the Government of Andhra Pradesh issued in Go.Ms.No. 257, Revenue(CT-II)Department, dated 29.06.2017, namely:- 1. In the notification,- (i) in clause (i), for the words and motor cycle; , the words , motor cycle, omnibus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. locatedat specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). , the words, brackets, numbers and figures , , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely, - (c) specified premises means premises providing hotel accommodation service having declared tariffof any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 2. This notification shall come into force with effect from the 1st day of January, 2022. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) MUKESH KUMAR MEENA SECRETARY TO GOVERNMENT