Amendment to Go.Ms.No.588, Revenue (CT-II) Department, dated 12.12.2017 - G.O.MS.No.379 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Amendment to Go.Ms.No.588, Revenue (CT-II) Department, dated 12.12.2017 Orders Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.379 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.588, Revenue (CT-II)Department, dated 12.12.2017 3. Go.Ms.No.299,Revenue (CT-II)Department, dated 28.10.2021 4. Notification No.16/2021 - 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.REV03-12039/158/2021-DC-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-sections (3) and (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, 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 amendments further to amend the notification of the Government of Andhra Pradesh issued in Go.Ms.No.588, Revenue(CT-II)Department, dated 12.12.2017 namely:- AMENDMENT In the said notification, in the TABLE, - (i) against serial number 3, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services , after item (c), the following shall be inserted, namely, - Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under subsection (5) of Section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely, - Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017). 2. This notification shall come into force with effect from 1st day of January, 2022. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) [ MUKESH KUMAR MEENA] SECRETARY TO GOVERNMENT